初探电子商务的税收问题与对策

摘    要

随着网络技术的发展，一种新的贸易形式——电子商务蓬勃发展起来，它正以其空前的无限的生命力推动着部门经济、区域经济、国民经济和世界经济跃上一个新的台阶。同时电子商务也对现行税收制度、税收管理模式提出了全面的挑战,以至于目前国际上对其产生的税收问题仍存在很大的争议。我们应采用有效的措施，既要鼓励电子商务的发展，又要解决其中存在的问题。因此建议根据我国电子商务的发展现状,结合西方发达国家的先进经验,对我国的电子商务中的税收问题尽早研究解决。本文认真分析了电子商务发展带来的税收问题，并积极研究和提出应对电子商务的税收对策。

关键词：电子商务；税收；影响；对策

Abstract

With the development of network technology, a new form of trading - e-commerce to flourish together, it is unprecedented in its infinite vitality of the sector to promote economic, regional economy, the national economy and the world economy has leapt to a new level. E-commerce is also the same time, the existing tax system, tax management challenges presented comprehensive, so that the current international tax issues arising over their still considerable controversy. We should adopt effective measures, we should encourage the development of electronic commerce, but also solve these problems. Therefore recommended that the status quo according to China's development of electronic commerce, combined with the advanced experience of western countries on China's E-commerce tax issues resolved as quickly as possible. This careful analysis of e-commerce development has brought the tax issues, and actively study and propose measures respond to e-commerce revenue.

Key words: E-commerce; taxes; impact; countermeasures；