电子商务税收问题研究

Research on e-commerce taxation problems

电子商务在全球范围内迅速发展 ,对现有经济运行及管理模式产生了极大的冲击。传统的税收制度对此无法适应 ,由此引发了征管稽查难度加大、网上交易国际税收问题加剧、政府税款大量流失等一系列重大税收问题。本文根据我国电子商务发展现状 ,探讨电子商务对传统税收的冲击和我国电子商务税收对策。

E-commerce are developing promptly in the globe,which are pounding the present economy and management.Because traditional taxation system can not adapt itself to it,big taxation problems like difficulties in management and check,the international tax through the bargain in nets,a great loss in the government tax and so on,the article discusses how to regulate the taxation policies of e-commerce and formulate appropriate taxation polices to get accustomatized to challenges.