电子商务税收问题研究

Research in Electronic Commerce Taxation Problems

电子商务的迅速发展,使传统的税收征管体系已不能适应,本文从分析电子商务对传统的税收征管的影响着手,给出了基于电子商务环境下的税收征管应对措施。

As electronic commerce developed rapidly, the traditional taxation system cannot suit to it. This article analyzes the effects of electronic commerce on traditional taxation system , and tries to find the appropriate policies that we should take.