摘要
摘要:随着计算机网络和通信技术的日益发展,以及 Internet 的普及应用,电子商务作为商贸领域中的一种先进交易方式,已经风靡全球。它不仅改变着传统的商务贸易方式,同时也对建立在传统贸易方式上的税收观念,包括纳税人、课税对象、税收管辖权以及税收征管制度等提出了新的挑战,引发了一系列的税收问题,因此,加强对电子商务的税收对策研究就显得尤为必要和迫切。本文借鉴OECD 国家的电子商务税收政策,对我国的电子商务税收问题提出了自己的建议。
With the development of communication technology and network, the Electronic Commerce has spread over the world. It not only changes the way of traditional business, but also brings new challenges to the tax conception such as the taxpayer, objective of taxation, tax jurisdiction, tax collection and administration, whichbased on thetraditional business, and causes a series of new problems. Therefore, itisvery important and urgent to enhance researches on tax counter measures towards the Electronic Commerce.Somesuggestionswere given in this article.
关键词
电子商务
课税对象
税收管辖权
税收征管
the Electronic Commerce
object of taxation
tax jurisdiction
tax collection and administration
