摘要
电子商务的迅速发展使我国现行税收在税制要素、税收征管方式等方面受到严重冲击。为适应这种新的交易方式必须要完善现行税收政策 ,同时加快电子税务的进程以及加强国际间的协调与合作。
The development of electronic business has exerted a great impact on China's current taxation regulations and methods. To meet the challenge of this new kind of transaction, we must improve the current tax policy and quicken the procedure of electronic taxation and strengthen international cooperation and collaboration.
