电子商务对税收政策的影响

Impact on tax policy in electronic commerce

本文主要介绍了数字化商业时代电子商务的广泛应用引起的网上纳税问题 ,以此来分析电子商务对传统税收的影响 ,最后 ,又针对我国具体情况提出我国税务部门面对这些挑战的应对措施。

The thesis expounds the problems of network-tax that are caused by the wide applying of EC in digital-commerce age, and analyses the impacts that EC has on traditional tax, finally, points out the corresponding solutions that our tax system should take in face of these challenges according to the situation of our country.