电子商务对传统税收的挑战及对策（Challenges and Countermeasures of electronic commerce to traditional tax revenue）.docVIP

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电子商务对传统税收的挑战及对策（Challenges and Countermeasures of electronic commerce to traditional tax revenue）.doc

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电子商务对传统税收的挑战及对策（Challenges and Countermeasures of electronic commerce to traditional tax revenue）

电子商务对传统税收的挑战及对策（Challenges and Countermeasures of electronic commerce to traditional tax revenue） Challenges and Countermeasures of electronic commerce to traditional tax revenue Challenges and Countermeasures of e-commerce to traditional tax revenue 2008-12-20 15:15:35 Abstract: e-commerce challenges the traditional tax registration, tax collection and management. In view of the tax problems caused by e-commerce, many countries and regional organizations have proposed different solutions according to their specific conditions. Due to the development of electronic commerce in the primary stage in our country, China should learn from the successful experience of foreign countries and combined with the actual situation of Chinas tax, determine the tax principle for the development of e-commerce in China, and to strengthen the electronic commerce tax administration. Key words: E-commerce; tax jurisdiction; tax collection and management; tax countermeasures Electronic commerce is a kind of computer and Internet, to the parties to the transaction based on the subject, through a set of electronic tools (such as EDI, e-mail, file transfer, BBS smart card, etc.) to achieve the whole process of business exchange, is based on customer data as the basis of the new business model. As e-commerce has the characteristics of global, liquidity, concealment, electronic and digital, it has affected the use of traditional tax principles and brought difficulties to tax administration. Therefore, how to draw up the tax system suitable for e-commerce has become a widespread concern. First, the challenges of e-commerce to the traditional tax system (I) challenges to the traditional tax registration system According to the current tax collection and administration law of our country, the taxpayers engaged in the production and operation must register the tax in accordance with the law within the statutory time limit. Tax registration is the basic means for the tax authorities to implement t