电子商务税收问题研究

Taxation Issues Concerning E-Business

近年来,随着经济的不断发展和互联网的快速普及,电子商务也取得了飞速的发展。但电子商务的广泛应用使得现行税制因素有关规定难以起到作用,导致税收征管失去了效用,对现行税收制度影响巨大。我国应加快完善电子商务法律法规,实行财务软件备案和税务登记制度,加大税务电子信息系统和征税机关软环境的建设力度,以有效完善电子商务法律体系,改善其征税部门环境,促进税收征管工作的顺利进行。

In recent years, along with the development of economy and rapid popularization of the Internet, e-business has grown at full speed. The regulations of current tax system factors could not take effect with the popularization of e-business, resulting in tax collection and management failure. Relative departments shall accelerate the improvement of laws and regulations for e-business, take a system that puts financial softwares and tax registration on records, and enhance the building of the tax administration information system and the soft environment of government revenue collecting offices. In this way, the legal system for e-business and the environment of tax collection and management departments could be improved for the smooth operation of tax collection and management.