电子商务税收征管的问题及对策

The Electronic Commerce Tax Revenue Question and the Countermeasure Discuss Shallowly

随着网络技术的发展,一种新的贸易形式———电子商务蓬勃发展起来,它推动着部门经济、区域经济、国民经济和世界经济跃上一个又一个新台阶.但与此同时,电子商务也对传统的商业经济模式和方法形成了巨大的冲击,特别是对现行税收制度、税收管理模式提出了全面的挑战.本文分析了电子商务发展带来的税收问题,并提出相应的对策.

With the development of the net- work technology, a new model of trading is developing quickly. It is promoting the economy of department, section, nation, even the whole world. But meanwhile, the electric business is greatly impacting the traditional models of business. Especially, it is challenging the actual revenue system and the revenue management models. This article earnestly analyzes the problems in the developing of the electric business, and offers some countermeasures to them.