完善电子商务活动税收征管的对策探讨

电子商务已在我国得到广泛推广与应用,对此,研究相应的税收征管对策,建立符合电子商务特点的税收制度,不仅有助于保护电子商务用户的合法权益,促进电子商务的正常发展,而且可以使我国分享网络发展资源,减少电子商务相关税收收入的流失而造成的国家财政收入损失,从而保证经济稳健发展。

Some Discussion How to Improve Tax Collection and Management of E-commerce

E-commerce has been widely spread and used in China. Under this background, mapping out relevant tax collection and management measures and tax collection mechanism not only protects the legitimate rights and interests of E-commerce users and promote the sound development of E-commerce, but also shares network resources, and reduces state revenues caused by the losses of tax revenues of the E-commerce for ensuring the healthy development of economic.