电子商务与税收征管

E-commerce and Taxation

随着电子商务的迅速发展,其本身所具有的一些特性对传统的税收征管工作提出了严峻的挑战。中国作为一个发展中国家,必须针对电子商务的特点,结合我国现阶段的国情,将电子商务的税收征管列入重要议程,以防止信息时代电子商务税收的流失。

With the development of e - commerce, its characteristics bring up great challenge with typical taxation levy. As a developing country, China should combine the characteristics of e - commerce with our country＇ s situation and discuss the e -commerce taxation levy policy to avoid taxation loss. This article reveals the new problems which e -commerce brings to the taxation collection. Because of imperfect tax law, there are many defects in e - commerce taxation collection.