比较国际电子商务商务税收政策的主要主张 谈中国电子商务税收问题的研究对策

Comparison between the main international views on E-commerce tax policies and research on measures to solve the Chinese E-commerce tax problems

综合主要发达国家及国际组织对电子商务税收问题的主要政策,阐述其对中国政府管理企业的思路和方式提出新的挑战,全面论述中国应对电子商务采取的税收政策、方针,加快改革现行税制步伐,促进电子商务的发展。

The article combined with the main policies of developed countries and international views on E-commerce tax problems,the article set forth the new challenge on the idea and pattern of managing enterprise for our government.Discussing comprehensively tat,according to E-commerce,we should adopt tax policy and principle,accelerate the reform of current taxation,promote the development of E-commerce.