如何对电子商务征税

电子商务作为新型的商业运作模式 ,对现行税收征管规则产生了冲击。在坚持对电子商务不开征新税的情况下 ,如何对电子商务征税且应坚持什么原则 ,本文进行了讨论 ,提出了以电子商务征税的一般原则。同时 ,如何对电子商务征税提出了具体措施。其基本思路是通过银行中介在客户和供货商之间建立一种相互制约机制 ,通过银行中介来行使扣缴税款。

How to Tax on E-business

E-business, as the new model of commercial activities, has produced impact on the current rules of tax collection and management. This article discusses how to tax e-business and abides by what tax principles. First of all, I hold that the government should not levy a new kink of tax on e-business. Secondchy, as for taxing the tax of e-business, the basic ideas are through the bank as medium to constructing the balance mechanism between the buy and the seller so that the bank levy a tax on e-business for the taxation