我国电子商务发展的税收政策研究

Tax Policies Study on China E-commerce Development

电子商务的迅猛发展给各国政府的税收政策带来了一系列前所未有的冲击与挑战。面对这一挑战，美国及ＯＥＣＤ成员国等都先后推出了一系列税收优惠政策，以鼓励电子商务的进一步发展，对此展开分析和研究，认为我国政府为发展电子商务而应采取的税收政策是：既不实施特殊的税收优惠，也不开征新税；完善现行税法，建立电子征税系统，并构建涉外税收新框架。

With the rapid development of E - commerce, Nowadays every government's tax policy also meets a series of unprecedented impact and challenges. Facing the challenges, USA and those member countries of OECD have adopted a series of very loose preferential tax policies on the E - commerce to encourage the further development of E - commerce. After analyzing and researching, the writers think that the right tax policy our government should have is that we should not adopt some special tax preferences or begin to collect a new taxation; but should modify the current tax policy, build an E - taxation system, and construct a new tax structure involving foreign countries and areas.