电子商务税收征管法律问题浅析

The Study on E-Commerce Management of Taxation in Law

电子商务的发展给人类社会带来了新的政治、经济、法律与社会问题。其中,电子商务税收问题成为近期国际社会关注的焦点,制定电子商务税收法律与政策已成为每一个国家都必须面临的重要课题。剖析电子商务税收法律问题的成因及其范围,并结合我国实际情况,对我国电子商务税收政策与立法提出建议,对电子商务的健康发展有积极意义。

The development of E-commerce brings the human society with new problems on politics,economy law and society. Among all those problems, E-commerce tax is treated as focus by international society. To establish the policy and law on E-commerce tax is the common subject confronted by every country. Therefore, this thesis is devoted into the study on E-commerce Tax Law. The author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C tax policy and law of China based on the study of the former parts.