电子商务与税收征管问题

Issues on electronic businese and Tax levying

本文认为 ,电子商务的发展给税收征管带来一系列问题 ,有对纳税人身份的判定、电子商务交易过程的可追溯性、税务稽查、税收管辖权的确定等。笔者就税务部门如何对电子商务加强征管 ,以及如何为纳税人和社会各界提供服务 ,改善税收环境等提出一些设想。

This paper focuses on problems in electronic business, which brings up taxpayer's identity traceability of trade courses, tax supervision, managerial rights for tax levying and so on. Taxation administration must strenghen their control on the tax payment of the internet traders, guard taxpayers against hi-tech tax-paying, and more important provide taxpayers and the whole society with tax information and tax administrating service so as to promote service efficiently.[