论电子商务引发的税收问题

On Taxation Problem Caused by E-commerce

电子商务是伴随着知识经济而出现的一种全新贸易方式,它的出现将改变现有的商业形态、流通体系与营销模式,对传统的商业经济模式形成冲击,特别是对现行税收制度、税收管理模式等提出了全面的挑战。其所引发的税收问题,主要体现在纳税义务人的确定、税收流失、课税对象认定、税收征收管理、税收管辖权等方面问题。

E-commerce is a new trade mode with the development of knowledge economy,it will change current commercial form,cir-culation system,and marketing mode,affect traditional commercial economic mode,and challenge current tax system,tax management mode,etc.The tax problems caused by e-commerce contain reorganization of taxpayer and taxation object,tax losing,taxation adminis-tration,and taxation jurisdiction.