【摘要】 随着电子商务的迅速发展,其本身所具有的一些特性对传统的税收征管工作提出了严峻的挑战。中国作为一个发展中国家,必须针对电子商务的特点,结合我国现阶段的国情,将电子商务的税收征管列入重要议程,以防止信息时代电子商务税收的流失。更多还原

【Abstract】 With the development of e-commerce,its characteristics bring up great challenge with typical taxation levy.As a developing country,China should combine the characteristics of e-commerce with our country’s situation and discuss the e-commerce taxation levy policy to avoid taxation loss.This article reveals the new problems which e-commerce brings to the taxation collection.Because of imperfect tax law,there are many defects in e-commerce taxation collection.更多还原