我国电子商务中税收问题的研究

On the Tax Revenue of E-business in Our Country

当今世界,电子商务已呈全球迅速发展之势,电子商务中的诸多涉税问题,已越来越引起世界各国和税务当局以及消费者、企业界的广泛关注。尽管我国电子商务的发展起步较晚,但电子商务税收问题研究已迫在眉睫。本文针对电子商务对税收的冲击,提出解决我国电子商务税收的思路与建议。

In our times, the E-business has already presented a lot to the whole world and in fast developing tendency. But the problem of taxing in the E-business has caused more and more concerns of every country in the world, especially from taxing authority, consumers and business circles. Though the development of the E-business in our country started relatively late, but it has been already extremely urgent to study the problem of the E-business taxing. This paper proposes solving the train of thought and suggestion on the tax revenue of the E-business in our country to the impact of the tax revenue on the E-business.