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本文阐述了我国电子商务的发展及现状,分析了电子商务发展对我国税收的影响以及电子商务税收存在的问题,探讨如何制定出相关的电子商务税收法律:在电子商务课税中首要遵循税收中性原则;在电子商务课税中还要遵循税收公平性原则;以现行税制为基础,立足于现行税种,进行局部调整;建立专门的电子商务税务登记制度并加大网上税务征管和稽查的力度;加强国际税收的协调合作与情报交流;加快培养面向“网络时代”的税收专业人才。
This essay elaborates the development and current situation of e-commerce in our country, analyzes the influence of e-commerce development on our country’s tax revenue and e-commerce tax problems, and discusses how to formulate the related e-commerce tax law: In the e-commerce tax also follow the principle of tax fairness; based on the existing tax system, based on the current tax types, local adjustments; the establishment of a special e-commerce tax registration system and increase online tax collection and auditing efforts ; Strengthen coordination and cooperation in international tax revenue and exchange of information; speed up the training of tax professionals facing the “Internet age”.