借鉴国际经验,完善电子商务税收政策

Use international experience for reference to improve electronic commerce tax policy

电子商务的发展给传统的税收原则及税务管理带来了冲击 ,加大了税收征管的困难。而以美国为首的发达国家早已着手研究针对电子商务的税收原则和征管方式 ,力图在新一轮经济竞争中占据主动。对此我们应予以高度重视 ,尽早借鉴国外经验 ,结合我国实际 ,完善我国的电子商务税收政策 。

WT5BZ] The fast development of electronic commerce brings influence to traditional tax principles and tax management, making tax collection much more difficult. Many developed countries like the United States have been studying new principles and tax collection measures under electronic commerce circumstance in order to fight for modern economic competition. We ought to take the issue seriously to use international experience as soon as possible, combine them with our reality, and improve our electronic commerce tax policy so as to safe guard our lawful rights and interests. [WT4”HZ][