摘要
本文对电子商务引发的税收问题进行了分析 ,提出了在现阶段我国应持的态度、电子商务涉税的税收原则 ,探讨了常设机构的认定原则 ,并对税收征管阐述了看法。
The paper analyzes the tax problems E commerce caused and states our attitude at present as well as the tax principle E commerce involves in.It also questions the affirmed principle for the permanent organization and illustrates the view on tax collecting & management.
