关于电子商务税收问题的思考

Reflections on the problem of tax-collecting by means of electronics business

随着电子技术的日益成熟和互联网的全球普及，电子商务得到了迅猛发展，对传统的税收体制提出了挑战．如何应对挑战，世界各国都在思索对策．面对电子商务的发展现状，我国应加强对其税收问题的研究，制定出切实可行的税收政策，以促进电子商务的健康发展。

Electronics business is developing very fast with the increasing maturity of electronic technology and the global popularity of the internet. This is a great challenge to the traditional tax-collecting system. Every country all over the world is thinking of the ways to solve the problem in order to accept the challenge. Faced with the present situation of the development of the electronic business, we should pay special attention to the study of the tax-collecting problem and practical policies for tax-collecting should be worked out to promote the healthy development of electronic business.