对电子商务征税问题的研究

On the taxation of electronic commerce

概述我国电子商务的发展现状和税收情况,运用比较研究法和历史研究法,从税收制度和税收征管方面分析电子商务征税存在的问题。借鉴国外税收征管情况,结合我国国情,提出对电子商务征税的建议和对策。

The development status of electronic commerce and tax in China is summarized in this paper. E--commerce taxation problems in the tax system and tax administration are analyzed by using the comparative analysis method and the historical research method. Suggestions and counterm eign easures countries with our national conditions in China.