浅议我国电子商务征税问题

Discussion on electronic commerce taxation in China

税收是国家财政收入的主要来源之一,其重要性不言而喻。近些年,国内电子商务交易量每年都在迅速增加,但是对于电子商务是否应征税、如何征税却都存在一系列的问题。文章首先论述了对电子商务进行征税的必要性,分析了电子商务对传统税收带来的冲击,最后着重探讨了我国电子商务税收的征管建议。

Tax is one of the country＇s main sources of revenue and its importance is self-evident. In recent years, domestic e-commerce transactions are in a rapid increasing. But there are a series of problems about the taxation of e-commerce. This paper first discusses the necessity of taxation of e-commerce, and then analyzes the impact of e-commerce on the traditional taxation. Finally, it emphatically discusses the e-commerce tax collection and management advice in China.