【摘要】 电子商务作为一种新型的贸易形式,由它所引发的税收问题也不容忽视。笔者针对纳税主体不清晰、课税对象难确定、征税范围不明确、税收征管受制约等焦点问题,提出工商税务部门应积极参与到电子商务网络中来,利用信息技术加强税后征管,加强税收立法工作,重视签订税收协定,加强国际合作。更多还原

【Abstract】 E-Commerce is a new type of business.While promoting the development of economy,it has certainly brought about some tax problems that shouldn’t be ignored.The focal points of dispute on this issue at present include ambiguity of taxpayers’ identity,undefined objects and ranges of taxation,and restriction on imposition of taxation.The authors put forward some arguments and policy suggestions on these issues.更多还原