【摘要】 电子商务是近年来伴随着社会进步和现代信息技术的迅猛发展应运而生的一种新型贸易方式。电子商务不仅对传统贸易方式和社会经济活动带来了前所未有的冲击,也对当前的税收政策及征管系统有着很大的影响!首先,灵活便捷的电子商务对相对固定的税收征收管理的影响:其次,电子商务的无形商品销售对税收货品尺度的影响,再次,电子商务的无申报、无财务报表、无经营地点对于税收征收管理的影响。最后,电子商务对税收管辖权的影响。为了对电子商务的这种税收不确定性进行监控,税务机关如何通过先进的电子技术对电子商务的诸多影响实施的方法与对策。更多还原

【Abstract】 The Electronic commerce was the recent years isfollowing one new trade way which the social progress and the moderninformation technology swift and violent development arose at thehistoric moment. The electronic commerce not only has brought theunprecedented impact to the traditional trade way and the socialeconomy activity, also has the very tremendous influence to thecurrent tax policy and the collection system! First, the nimble convenient Electronic commerce levies the managementto the relatively fixed tax revenue the influence: Next, theelectronic commerce non material goods sale to the tax revenue goodscriterion influence, once more, the electronic commerce non-declaration, the non- financial report form, non- manages the place tolevy the management regarding the tax revenue the influence. Finally, electronic commerce to tax revenue jurisdiction influence. In order todoes not carry on the monitoring to the electronic commerce this kindof tax revenue determinism, tax affairs institution how throughadvanced Electronic technology to Electronic commerce many influencesimplementation method and countermeasure.更多还原