我国企业电子商务税款征收方式的选择

随着网络和电子商务的发展，越来越多企业的管理和营销开始选择电子商务这一新的运作手段，以提高企业的竞争力。而企业作为主要的经济实体，也是税收来源的主要所在。要保证我国财政收入，保证税款及时足额地缴纳，就必须加强我国企业电子商务的税款征收管理。分析说明了对电子商务税款应选择间接征收方式，即委托电子商务平台代扣代缴，实现电子商务税款的及时足额征收。

Discussion on the Problems of China's E- commerce Tax Collection

With the development of networks and e- commerce, more and more enterprises begin to choose e- commerce as the new tools to achieve business management and marketing, to enhance the competitiveness of enterprises. And the enterprises, as a major economic mainstay, are the main source of revenue. To ensure the country＇s revenue, and ensure timely tax payment in full, we must strengthen our business e - commerce tax collection. It is merce tax levy should be done indirectly by e- commerce platform taxes on time and in full charge.