电子商务税收问题探讨

电子商务迅猛的发展,使得其税收问题日益突出。围绕电子商务的税收存在的问题,分析了电子商务条件下,传统税收原则在纳税义务人身份、所得性质划分、税收性质确定等方面面临的挑战,以及计征手段落后、电子货币监督困难等操作上的难点,最后针对中国电子商务发展环境给出了应对电子商务税收策略的原则和建议措施。

Discuss on the E-business revenue

The swift and violent development of E-business causes its revenue issue increasingly serious. There are different viewpoints about such a issue.This article analyzes the challenges under the condition of E- business that traditional revenue principles is facing in terms of ratepaying obligor's status,property compartmental- ization of income,confirmation of revenue property,etc.,and the nodus of backward in levying instrumentality,the difficulties of E-money's supervising,then sets forth the principles and the countermeasures about E-business rev- enue strategy under the circumstance of China's E-business development.