电子商务对税收制度的挑战及对策建议

The Challenge Of E-commerce To Tax System And Solutions

电子商务的商品交易方式、劳务提供方式、支付方式等都与传统的方式有着很大的不同 ,这就给税收制度带来了挑战 ,以传统的属地原则和属人原则为基础 ,建立起来的税收制度如何适应电子商务 ,对税收在数字经济时代能否发挥好自身的职能至关重要 ,本文就电子商务所涉及的税收管辖权问题 ;计税凭证、课税地点和环节等问题进行分析 ,并提出解决问题的建议。

The fact that means of transaction,service offer and payment,etc.,differ greatly between E-commerce and traditional commerce has brought challenges to traditional tax system.How to adapt the tradional tax system based on the possession principle of location and person to E-commerce is essential to whether the traditional tax system can achieve its function in the digital economic era.The article analyzes such issues relevant to E-commerce as tax jurisdiction,tax evidences,taxable location and procedure,etc.,and some suggestions on solving the related problems are put forward as well.