电子商务税收问题的研究与对策

Study on Tax Revenue in E-commerce and Countermeasures

随着我国电子商务的快速发展,传统的税收制度已经不能满足电子商务的发展要求和管理要求。本文结合我国电子商务的发展特点,分析、论述了电子商务税收实施中的难点及应坚持的原则,提出了我国电子商务税收征管措施。

With the rapid development of e-commerce in our country, traditional taxation system can not meet the demands of the development and management of e-commerce. According to the development characteristics of e-commerce in our country, the cruxes and principles that should be adhered to levy tax are analyzed and discussed, then, the measures for tax collection and management in e-commerce are presented.