电子商务环境下的税收问题研究

Tax Problem Research In The E-commerce Environment

电子商务的出现和发展,不仅改变了传统的商务方式,也带来了税收新问题和挑战。从电子商务的特点出发,分析了电子商务对传统税收的影响及国际上对电子商务课税的认识与实践,并就如何应对电子商务的挑战提出了对策和建议。

The emergence and development of E-commerce, not only changed traditional business mdes, but also brought new taxation problems and challenges. This paper sets out from the characteristics of E-commerce, and analyzes E-commerce influencing traditional tax and understanding and practice of E-commerce taxation in the world, and puts forward some proposals to the challenge of E-commerce.