面对电子商务:中国税收制度的现实选择

Cui Jun
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引用次数: 2

摘要

电子商务的快速发展带来了全新的税收问题。本文在论述我国政府应利用现行税收制度对电子商务征税的基础上,从便利税收待遇的角度对电子商务交易对象进行分类,并针对中国现行税收制度对不同交易对象的税目选择提出相关政策建议。
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Facing to Electronic Commerce: The Realistic Choices of China's Taxation System
The rapid development of electronic commerce brings about brand-new taxation problems. This paper, based on the arguments that Chinese government should levy tax on electronic commerce, making use of current taxation system, classifies the transaction objects of electronic commerce from the angle of convenience tax treatment, and provides relevant policy suggestions about choosing items of taxation for the different transaction objects, concerning current taxation system of China.
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