关于电子商务税收若干问题的探析

Probing into electronic business tax income's several problem

电子商务是在计算机互联网的支持下所展开的商务活动,从上世纪90年代至今,电子商务发展如火如荼,对促进我国经济的发展起着很大的作用,目前我国电子商务还缺乏相应的法律规范,特别是电子商务税收问题亟待解决。本文主要分析电子商务税收的现状、难点,并提出应对措施。

With the support of the Internent, E-com- merCe does its business. From the 90s of the 20th century to the present days, the rapid development of E-commerce plays a very important role in promoting our country＇s economic development. However, at present, E-commerce in our country lacks corresponding laws and regulations, especially the taxation which needs to be solved. This paper maily analyzes the situation of taxation from E-commerce, the difficulties for charging taxation from it, besides proposes the measures to the situation and difficulties.