摘要
21世纪将是一个全面电子信息化的时代 ,各国都对电子商务的发展给予高度的关注和积极推动 ,力争抓住机遇 ,成为 2 1世纪的国际贸易强国。电子商务完全改变了传统的贸易方式 ,使商品交易、劳务提供、支付等过程均通过网络来完成 ,因此 ,电子商务面临着比传统贸易更为复杂的税收问题 ,对各国的税收政策提出了极大的挑战。中国的电子商务税收政策如何调整呢 ?文章进行了粗浅的探讨。
The 21st century will be an era of complete electronic information.All the countries show great concern for the e-commerce and try hard to seize the chance so as to become the power of international trade in the 21st century.The e-commerce has completely changed the traditional trading ways,dealing with commodity&labour trade and payments on the lnternet.Therefore e-commerce is confronted with more complex tax problems than the traditional trade.The problems form great challenge for the tax policies of all the countries.The present paper briefly discusses how to adjust China's tax policy about e-commerce.
