电子商务的税收问题及对策（Tax problems and Countermeasures of electronic commerce）.docVIP

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电子商务的税收问题及对策（Tax problems and Countermeasures of electronic commerce）.doc

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电子商务的税收问题及对策（Tax problems and Countermeasures of electronic commerce）

电子商务的税收问题及对策（Tax problems and Countermeasures of electronic commerce） Tax problems and Countermeasures of electronic commerce Tax problems and Countermeasures of e-commerce 2008-12-20 15:15:35 Abstract: the electronic commerce on the traditional taxation in many aspects of the challenge, causing many new problems, governments and international organizations have put forward their countermeasures, combined with Chinas actual situation, our country should as soon as possible to establish a new system of new pattern of electronic commerce tax and international tax have commensurate with the status and puts forward some suggestions. Key words: E-commerce; tax jurisdiction; tax countermeasures E-commerce is a new business activity which is developed in recent years with Internet as the carrier and different from the traditional business model. E-commerce provides enterprises and their customers with an extremely promising electronic virtual market. In this market, both enterprises and customers can instantly obtain all kinds of business information from all over the world. They can quickly complete orders, contracting and payment processes, and realize instant transactions. As e-commerce is carried out in the global unified virtual market, the traditional visible national boundaries are broken, and the impact has been far beyond the business activities itself. It will have a profound impact on the whole human societys production and management activities, peoples life and employment, government functions, legal system and education and culture. Tax revenue, as a basic form of the state to achieve its functions and obtain financial revenue, has also been deeply affected by e-commerce. First, e-commerce brings new problems to tax revenue Compared with the traditional commerce, the borderless of e-commerce, the virtualization and concealment of transactions bring a lot of problems to be solved for the traditional tax system and collection and management: 1., e-commerce tax