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电子商务自出现以来,从引入期顺利进入成长期,一路发展势头良好,标志着中国知识经济以及经济全球化的进一步拓深。而在什么时候进入成熟期,成熟期能够保持多长,一方面取决于电子商务本身的特色,方便快捷,另一方面还取决于政策这只无形之手来合理调控,防患于未然,积极处理掉产生的问题,使其更好更快发展。从税收征管角度出发,怎样可以合理合法对电子商务行业征税,积极应对其产生的问题,给出对应的解决办法,是本文的着力点。
Since the advent of e-commerce, it has smoothly entered the growth phase from the introduction period and has enjoyed a good momentum of development all along, marking a further deepening of China’s knowledge economy and economic globalization. When entering the mature period, the maturity can be maintained for how long, on the one hand depends on the characteristics of e-commerce itself, convenient and efficient, on the other hand also depends on the policy of the invisible hand to properly regulate, take preventive measures, active Deal with the problems that arise, make it better and faster development. From the perspective of tax collection and management, how to tax the e-commerce industry reasonably and legally and how to deal with the problems arising from the e-commerce industry and give corresponding solutions is the focus of this article.