基于电子商务引发的税收若干问题探讨

Research on Tax Collection and Administration under Electronic Commerce

电子商务的发展是一项社会系统工程，通过对电子商务的发展概况、特征进行介绍和具体分析，在此基础上，引中出电子商务的飞速发展对税收带来全新的挑战，突出分析电子商务的发展对税收的影响，初步提出要建立专门的电子商务税务登记制度、使用电子商务交易专用发票、完善电子商务税收法律制度、加强国际间税收情报交流与合作。

Electronic commerce development is a social systems engineering. In this paper, the development of e-commerce overview of features are introduced and a detailed analysis, on this basis gives rise to the rapid development of e-commerce has brought new challenges to the tax, highlighting analyze the development of e-commerce revenue impact of the initial proposes to set up a dedicated e-business tax registration system, the use of e-commerce transactions invoices, improve the legal system, e-commerce taxation, to strengthen international tax information exchange and cooperation.