电子商务与税收

E-commerce and Tax Collection

从电子商务的交易特点入手 ,分析电子商务的涉税问题 ,进而提出建立电子商务的税收体系 。

This paper, starting from the characteristics of e commerce transaction, analyses the tax collection problems of the e commerce, puts forward the construction of e commerce tax collection system and suggeststhe optimal joint of the electronization of tax collection as the guiding principle of Chinese tax collection electronization.