摘要
随着互联网的普及,电子商务在全球迅猛发展,已成为推动中国经济发展、产业转型的重要力量。然而,电子商务所引发的税收问题也日益成为人们的焦点话题。通过对电子商务是否应该征税、电子商务对税收带来的机遇和挑战进行了分析,并结合电子商务在中国的征税现状提出了解决现阶段电子商务税收问题的对策建议。
With the widespread of the Internet in the 21 st century,electronic commerce is developing very quickly in the globe,and it has become very important in promoting economic development and industrial transformation of China. However,the tax issues that electronic commerce has brought in are becoming a focal topic. This article tries to find out whether electronic commerce should be taxed and the opportunities and challenges that electronic commerce has brought in or will bring in to tax. Finally,combining with the present situation of tax of electronic commerce,the article puts forward some proposals for solving the present tax issues of electronic commerce.
出处
《广西财经学院学报》
2014年第4期46-51,共6页
Journal of Guangxi University of Finance and Economics
关键词
电子商务
税收征管
税法
electronic commerce
tax collection and administration
tax law