电子商务中的税收问题初探

Preliminary Probe to the Tax Issues in the E-Commerce

电子商务在全球的迅速发展 ,对现行的税收体系产生了很大的影响 ,目前国际上对其产生的税收问题仍存在很大的争议 ,因此建议根据我国电子商务的发展现状 ,结合西方发达国家的先进经验 。

E-commerce develops very fast in the world and greatly influences the current taxation system.At present it has aroused a worldwide dispute in the light of its taxation issues.Therefore,the author suggests that we should combine the advanced experience of the developed countries with the present developing state of China s E-commerce to try to solve the taxation problems as soon as possible.