税务征管如何应付电子商务发展的挑战（How to deal with the challenge of e-commerce development in tax collection and management）.docVIP

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税务征管如何应付电子商务发展的挑战（How to deal with the challenge of e-commerce development in tax collection and management）.doc

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税务征管如何应付电子商务发展的挑战（How to deal with the challenge of e-commerce development in tax collection and management）

税务征管如何应付电子商务发展的挑战（How to deal with the challenge of e-commerce development in tax collection and management） Abstract business is sweeping the world with an irresistible force, which brings great challenges to the traditional tax system, especially the collection and management of customs duties. As a developing country, only for e-commerce features, combined with the present situation in China, the tax collection and administration of Electronic Commerce on the agenda, could win in the twenty-first Century war in electronic commerce. This paper expounds the characteristics of electronic commerce, the types of taxes under the e-commerce model, reveals the current due to the tax law is not perfect and the existing problems, and puts forward the suggestions and Countermeasures of tax collection and administration of electronic commerce mode. Keywords e-commerce; tax customs; Internet; online transaction; 1 Introduction When the Internet (Internet) exploding when China, e-commerce tide it turbulent as crowding on the site in various. At present, the domestic e-commerce sites have reached more than 600. According to statistics, in 1999 the total volume of online transactions reached 200 million yuan, an increase of more than 1 times than in 1998. It is predicted that by 2002, it will reach 10 billion yuan (e-commerce): the biggest enemy of Taxation in twenty-first Century? ). In 1999 the United States online sales 4 times more than a year, during the period from November 26th to December 26th, online sales orders for 36 million copies, with sales of $3 billion 350 million, while the same period of 1998 orders only 8 million 400 thousand copies, with sales of $730 million. Online ordering quantity of the Yahoo Corp during the holidays in 1999 increased by 5 times, even the president of the United States Clinton also catch the fashionable - buying Christmas gifts online (Zhou Wenlin. Electronic commerce legislation surfaced. Market news. June 22, 2000 7th). At the end of