对我国电子商务税收问题的探讨

About Taxation of E-commerce in China

电子商务是一种全新的商务模式，有着与传统商务模式不同的技术和收入特征。文章针对电子商务对现行税收政策、税收制度、税收征管的影响，结合西方国家目前制定的电子商务课税政策，探讨了我国制定电子商务税收政策的原则，最后对我国电子商务税收政策的制定提出了一些建议。

E-commerce is a new commerce pattern which has different characteristics from the traditional commerce. Based on the analysis of the influences of e-commerce and on taxation policy, system and collection, and the references to the taxation policy in the western countries, some principles for China taxation policy are established and suggestions are made in the paper.