电子商务税收政策探析

Analysis On Electronic Commerce Tax Policy

近年来,电子商务迅猛发展,在为经济注入强大活力的同时,也对传统的税收管理提出了严峻的挑战。本文在全面梳理电子商务发展的基础上,重点探究电子商务涉税的特点及征管过程中存在的问题,进而提出新常态下完善电子商务税收征管体系的对策建议。

In recent years, the rapid development of e-commerce, injected strong vitality of the economy at the same time, also to the traditional tax collection and administration put forward severe challenges.In this paper, on the basis of combing the electronic commerce development, focus on exploring the characteristics of the electronic commerce tax and the problems existing in the process of collection and management, put forward perfect electronic commerce tax collection and administration system under the new normal countermeasures and suggestions.