论电子商务中的税收问题

Discussing tax problems in electronic commercial affairs

从电子商务的发展趋势和存在的问题等方面深入探讨电子商务征税的必要性 ,以及需要做的准备工作 ,认为加强电子商务征税必须完善现行税收立法 ,加强征管和登记稽查工作 。

WT5”BZ]From the developing trend and the existing problems of the electronic commercial affairs,we have made a deep inquirement into the necessity of the electronic commercial taxation and the preparatory work which is necessary for us to do.In order to enhance the electronic bussiness taxation,we must improve and perfect the present tax legislation,tighten up the checking work of the tax management and the tax registration,reinforce the tax electronic development and the net propaganda work. [WT5”HZ]