关于电子商务税收问题的研究

Research on Taxation Problems of E-business

电子商务的发展对现有的税收征管原则、所得税和增值税的计算和征管都带来了新的冲击与挑战。尽管我国的电子商务尚处于起步阶段 ,我们还是应该尽早提出应对电子商务的税收政策和管理措施。对电子商务进行征税应以现有的税收政策和税种为基础 ,不必开征新的税种 ,但有必要调整现有的税种结构。税收系统要尽早建立“电子征税”系统 ,开发新自动征税软件和稽核软件 ,有必要对企业的电子商务进行单独核算。

The rapid development of e-business has challenged existing taxation system and this paper explored five aspects, including the principles of taxation, the calculation and levy of income tax and value-added tax. Although our e-business are just starting, we should put forward e-business compatible taxation policy and measures. The author suggested that we can adjust tax structure rather than levying new tax based on existing taxation policy. The taxation authority should establish electronic taxation system, develop auto-levying and auditing software as soon as possible, and it is necessary to calculate enterprises' e-business separately.