我国税制改革应有利于电子商务的发展

China's Taxation Reform Should Benefit E-Commerce Growth

讨论在线交易中电子商务对税收的影响 ,提出了有利于促进电子商务发展的税制改革措施 ,指出电子商务的快速发展 ,为税收提供了新的税源 ,同时也为降低税收成本奠定了基础 ,但在电子商务活动中纳税人的身份难以确定 ,课税对象的性质、数量模糊不清等问题也会现实而又具体地存在。中国税制改革必须本着公平中性的原则 ,从税务登记 。

The influence of the e-commerce in the on-line transaction on taxation is dealt with and the measures of the reform of the taxation system to boost the development of e-commerce is also presented. The high-speed development of e-commerce has provided new tax sources and also laid out the basis on which to reduce the taxation cost. However, in the e-commerce activity, the problem with the difficult affirmation of the identity of the taxpayer, the ambiguity of the nature and volume of the taxation object, and so on are existent in an actual and concrete ways. The reform of the taxation system must be carried out in the just and neutral principle and started with the aspects such as tax registration, payment systems, and so forth.