电子商务的征税问题初探

On the Issue of E-Commerce Taxation

电子商务的迅猛发展,对传统的税收理论和税收制度提出了严重的挑战。借鉴他国的不同应对策略,并结合我国的实际情况,我国建设电子商务的税收制度应分近、中、远三期进行。

The rapid development of e-commerce has brought a great challenge to the traditional taxation theory and taxation sysytem. Drawing on the experience of other country,s relative strategies and in the light of our country,s practical situation, we should undertake the taxation system of e-commerce in three stages of the recent, the middle and the foreward.