网上电子交易的税收征管由于面临法律制度不完善、征税对象难以监管、计税依据难以确定、征收方式难以明确等原因,成为当前税务部门一个较为棘手的问题。笔者作为税务工作者,试图从税务工作的角度对网上电子交易的相关税收问题进行一个初步的分析和探讨,对网上电子交易的税收征管提出自己的看法和建议。 Because of facing imperfect legal system, difficult to supervise the object of taxation, difficult to determine the basis of tax calculation, difficult to define the mode of expropriation and so on, the tax collection and management of online electronic transactions has become a more troublesome issue for the current tax department. As a tax worker, the author attempts to make a preliminary analysis and discussion on the related tax issues of online electronic transactions from the perspective of tax work, and puts forward his own opinions and suggestions on the tax collection and management of online electronic transactions.