论电子商务对税收的冲击及我国的对策

On the hit of electronic-commerce on taxation and our country's countermeasures

电子商务是 2 1世纪新型的商务活动。电子商务的迅猛发展在给企业带来商机的同时 ,对传统的税收产生了极大的冲击。为了更好地迎接挑战 ,抓住机遇 ,必须确定电子商务的征税原则及采取相应的对策。

E-commerce is a new-type commercial activity in the 21st century.The rapid development of E-commerce brings commercial opportunity to enterprises,at the same time,it poses great hit to the traditional taxation system.To accept challenge better and take the advantage of the opportunity,we must establish the tax principle of E-commerce and resort to countermeasures.