谈我国电子商务对税收的影响与对策

INFLUENCE OF E-COMMERCE ON CHINA'S TAXATION AND THE APPROPRIATE MEASURES TO DEAL WITH IT

从税制要素确认、税收征管难度、避税现象等方面 ,论述了电子商务对我国税收的影响。认为应从改革现行的税制、完善电子商务的税收征管、积极制定电子商务的相关法律、培养专业人才。

The paper discusses the influence of e commerce on China's taxation from the confirmation of taxation elements, difficulty in tax levy and management, and tax evasion The author believes that if these problems are to be eliminated, China should reform its existing tax system, improve its tax levy and management, make laws about e commerce and improve tax collector's qualities