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数字革命催生下的电子商务是一种不同于任何传统商务活动的新兴的商务交流方式,这种交流方式给税收工作带来了许多新的挑战,建立健全完善的电子商务税务征管制度和对策是应对这些挑战的有力武器,也是社会发展的必然要求。本文通过对电子商务的概念、特征以及国内外发展状况和电子商务对国际税收和税收征管工作的影响的全面分析,提出四种对策来实现和完善对电子商务的税收征管工作。
Electronic commerce under the digital revolution is emerging as a new form of business exchange different from any traditional business activities. This mode of exchange brings many new challenges to taxation work, and a sound and complete system of tax collection and management over e-commerce A powerful weapon to deal with these challenges is also an inevitable requirement of social development. This essay puts forward four countermeasures to realize and improve the tax collection and management of e-commerce through the comprehensive analysis of the concept and characteristics of e-commerce as well as the development status at home and abroad and the impact of e-commerce on international tax collection and administration.