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快速发展的电子商务推动了全球经济一体化进程,作为一种新型的商务模式,由于它的数字化,虚拟化,隐蔽化的特性,给世界各国的税收制度和税收政策带来了许多新的问题。作为经济链条中重要一环和国家财政收入主要来源的税收,更是首当其冲。许多税收政策和税收体制己经难以使用。基于此,本文首先阐述了电子商务的含义,接着分析了电子商务对税收的影响,并就此提出了有针对性的对策。
The rapid development of e-commerce has promoted the process of global economic integration. As a new type of business model, it has brought many new problems to the taxation system and taxation policies of all countries because of its digitization, virtualization and concealment characteristics . As an important part of the economic chain and the main source of national revenue, taxes are the most important. Many tax policies and tax systems have become difficult to use. Based on this, this article first elaborates the meaning of e-commerce, and then analyzes the impact of e-commerce on tax revenue, and put forward targeted solutions.