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随着互联网的普及,我国已成为世界上电子商务发展增速最快、发展潜力最大的国家。与电子商务的快速扩张和发展相比,我国在电子商务征税问题上却相对滞后。为此,我国应根据电子商务的特点,针对电子商务征税所存在问题,从政府立法、税收要素设计、税务部门征管、信息技术手段等方面来建立和完善适合我国国情的电子商务征税制度。
With the popularization of the Internet, our country has become the country with the fastest growth of e-commerce in the world and the greatest potential for development. Compared with the rapid expansion and development of e-commerce, our country lags behind the issue of e-commerce taxation. To this end, our country should establish and improve the e-commerce tax system that suits the national conditions of our country from the aspects of government legislation, tax factor design, tax department collection and management, information technology and other aspects according to the characteristics of e-commerce. .