我国电子商务税收问题

电子商务的迅猛发展对现有的许多微观经济基础产生了强大冲击 ,因而在很大程度上影响着各国的税收。目前 ,许多国家和国际组织都先后发布了各自的税收政策。作为发展中国家的中国 ,如何保证电子商务与国家税收互促互动是必须考虑的问题。文章从电子商务对税收所带来的冲击入手 ,在分析现有各国政府典型税收政策的基础上 ,探讨了我国电子商务的征税原则 ,提出了解决我国电子商务税收的措施

Taxation problems in electronic commerce of China

The electronic commerce is developing rapidly worldwide, which impacts the present microeconomic foundation and influences the tax revenue of all countries to a great extent.Many countries and international organizations have proclaimed their taxation policies to express their standpoints. China is a developing country, and it is necessary for China to consider how to make electronic commerce and tax revenue promote each other. In this paper,the contradiction between electronic commerce and traditional tax revenue is investigated, and the typical taxation policies of different countries are analyzed.The taxation principle of electronic commerce in China is discussed,and some measures are put forward to solve the taxation problems in electronic commerce of China.