电子商务对我国税收征管的冲击及对策

虽然各国对电子商务是否征税仍存在较大分歧,但征税是电子商务发展的必然,只是如何对其进行征税仍存在一定的困难。本文就电子商务征税的必要性及其对传统税收征管的冲击进行了分析并提出了一些建议。

Impact of E-Commerce on Chinese Tax Collecting and Solutions to It

With the development of E -commerce,the tax problems resulting from E -co mmerce have drawn attention of many countries.A lthough there is real difference in t he problem whether E -commerce should be imposed or not,it' s inevitable to collect tax on E -comm erce,in spite of the difficult collection.This paper analyzes mainly the impact of E -c ommerce on tax collect-ing &management and puts forward som e suggestions.