浅议电子商务的税收征管

数字革命催生下的电子商务是一种不同于任何传统商务活动的新兴的商务交流方式,这种交流方式给税收工作带来了许多新的挑战,建立健全完善的电子商务税务征管制度和对策是应对这些挑战的有力武器,也是社会发展的必然要求.通过对电子商务的概念、特征以及国内外发展状况和电子商务对国际税收和税收征管工作的影响的全面分析,提出四种对策来实现和完善对电子商务的税收征管工作.

Taxation and its Management in the Electronic Commercial Transaction

Electronic commerce is a new form of trade that has been developing rapidly with development of digital revolution over the past years, and it has its distinct characteristics, presenting new challenges to the existing taxation management systems. To perfect the taxation management systems and draw out new polices is a powerful weapon to meat the challenges. And the best idea is to tax on electronic commercial transactions. Giving the general introduction of commercial transactions, including its concept, characteristics, classifications, and the affections on international taxation and taxation management, we have drew four countermeasures to prove it is necessary to tax on electronic commercial transactions.