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进入新世纪以后,电子商务以它独特的优势,异军突起,发展非常迅速,大大促进了经济的发展。可是,随之而来的税收问题也日益严峻,这种新型的经济模式对传统的税收法律制度提出了新的挑战。如何面对这严峻的局面,如何解决日益突出的税收问题,是目前研究的热点。这篇文章首先介绍了电子商务和税收的相关概念,然后介绍了我国电子商务的发展现状和税收方面存在的问题,最后提出了解决我国电子商务税收问题的对策。
After entering the new century, with its unique advantages and unique features, e-commerce has developed rapidly and has greatly accelerated its economic development. However, the ensuing tax issues are also becoming more and more serious. This new type of economic model poses new challenges to the traditional tax law system. How to deal with this grim situation, how to solve the increasingly prominent tax issues, is currently the focus of research. This article first introduces the related concepts of e-commerce and taxation, and then introduces the current situation of e-commerce development in our country and tax problems, and finally puts forward the countermeasures to solve the taxation problem of e-commerce in our country.