我国电子商务税收征管现状分析及对策建议

Analysis of the Current Situation of China’s E-commerce Tax Collection and Management and Countermeasures

随着互联网经济的迅速发展,电子商务以其无可比拟的巨大优势广泛渗透到生产、生活的方方面面,改变了传统的经济结构,但同时也为税收征管带来了严峻的挑战。但我国现行税收征管制度仍无法适应电子商务的发展形势,存在较大漏洞。因此,本文从分析我国电子商务税收征管现状着手,针对现有问题,同时适当借鉴国外先进经验,从而提出有针对性的对策建议,改善我国电子商务税收征管环境。

With the rapid development of the Internet economy, e-commerce has penetrated into all aspects of production and life with its incomparable advantages, which has changed the traditional economic structure, but it also brought severe challenges to tax collection and management. However, China's current tax collection and management system still cannot adapt to the development of e-commerce, and there are large loopholes. Therefore, this paper starts with analyzing the status quo of China's e-commerce tax collection and management, and aims at the existing problems, while appropriately drawing on foreign advanced experience, so as to propose targeted countermeasures and improve the e-commerce tax collection and management environment in China.