加快推进山东电子商务发展的财税政策研究

Research on the Fiscal and Taxation Policies to Accelerate the E-Commerce Development in Shandong Province

近年来,电子商务蓬勃发展,应用领域不断扩展,已融入实体经济的生产、流通、消费等各个环节,在提升企业经营效率、促进城乡居民消费、带动传统经济转型升级等方面发挥了重要作用。本文立足山东实际,从财政视角出发,在总结分析山东电子商务发展现状及问题的同时,通过借鉴国内外先进经验,提出了加快推进山东电子商务发展的财税政策建议。

In recent years, E-commerce is having a great boom and its application area is expanding. It has been integrated into production, circulation, consumption and other aspects of the real economy, which plays an important role in improving business efficiency, promoting the consumption of urban and rural residents, driving the transformation and upgrading of traditional economy and other aspects. Based on the practice of Shandong province and from the fi nancial perspective, this paper proposes the fi scal and taxation policies to accelerate the development of e-commerce in Shandong province by concluding and analyzing the e-commerce present situation and problems in Shandong province and drawing advanced experiences both from home and abroad.