电子商务涉税问题与我国税收征管的选择

E-Commercial Taxation and Policy Choices in China

电子商务的出现使商业流通形式,劳务提供方式等产生了革命性的变革,传统税收制度受到极大的挑战,引发了一系列重大的税收问题。为尽快解决这一问题,需借鉴国际先进经验,制订适应我国国情的电子商务税收政策。

The development of E - Commerce has brought about dramatic changes on commercial circulation and labor supply and challenged conventional taxation system. Hence, it is an urgent need to learn from the experience abroad and reform the Chinese tax policy.