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网络时代的到来直接催生了新的商务模式———电子商务。电子商务的发展是对传统商务模式的一种革命性的改变。在今天,电子商务几乎已经深入到商务活动当中的各个领域,例如,网络购物、电子货币、电子付款、网上银行、网络金融服务以及其他网络信息服务等等。在新的商务模式下,税收征管工作如果再采用传统商务活动下的工作模式则已经不能够很好地完成其本职工作。在本文中,笔者探讨了电子商务时代的税收征管新形势,首先分析了电子商务对税收的若干影响;随后对电子商务时代加强税收征管的若干建议。
The advent of the Internet age has directly spawned a new business model --- e-commerce. The development of e-commerce is a revolutionary change to the traditional business model. Today, e-commerce has almost gone into all aspects of business activities, such as online shopping, e-money, e-payment, online banking, online financial services and other online information services. Under the new business model, if the tax collection and administration work under the traditional business mode is no longer able to properly perform its own work. In this paper, the author explores the new situation of tax collection and management in the era of e-commerce. Firstly, it analyzes some of the effects of e-commerce on tax revenue and then several suggestions on how to strengthen tax collection and administration in the e-commerce era.