电子商务大潮下的税收应对

Tax countermeasure under E business tide

论述了电子商务对我国现行税制的影响 :动摇了税制要素 ,影响了中性原则 ,降低了效率违背了公平原则。列举了电子商务给税收征管工作带来的困难 :税收流失风险加大 ,征收对象性质和数量难以明确 ,管辖范围难以确定 ,税收征管失去了数据基础。讨论了电子商务的税收原则 :中性原则 ,财政收入原则 ,公平原则。

How E-business effects China tax system is discussed as following :shake factor of tax system,distort neutral principle,lower revenue, disobey equitable principle.And list of the diffecult that E-business makes in tax administration:risk of revenue run off ,character and quantity is indistinct, administration area is unsure and tax administration lose it′t data base. Tax principle of E-business:neutral principle ,finacial revenue principle,equitable principle is expounded, finally, the tax policy to E-business is studied.