电子商务带来的税收问题及对策思考

Consideration and Countermeasures of Taxation Problems in E-Commerce

近年来,电子商务以它的虚拟化、无形化、无界化、无址化以及电子支付的特点,极大地促进了经济贸易的发展,同时也对传统的税收法律政策产生了强烈冲击,如是否应对电子商务征税、如何界定征税对象、税收管辖权范围、判定纳税人身份及如何进行税收监管?对上述问题研究后认为电子商务只是传统商务形式的发展和延伸,应对现有税法进行修改、完善,本着公平公正原则对电子商务征税,并给予税收优惠,以扶持电子商务的发展。通过建立、健全与电子商务发展相适应的法律体系、税收征管体系,加大对相关问题的研究投入,以保证电子商务的健康发展,保障国家的税收收入。

In recent years,electronic commerce,with its characteristics of virtualization,formlessness,boundlessness,and electronic payment and without address,greatly improves economy and trade.Meanwhile,it has great impact on the traditional taxation laws and policies.The establishment of a healthy system of laws suitable to the development of e-commerce and the further investment to its study will ensure the taxation income of the country.