电子商务对税收制度的挑战及对策建议（The challenge of e-commerce to tax system and Countermeasures）.docVIP

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电子商务对税收制度的挑战及对策建议（The challenge of e-commerce to tax system and Countermeasures）.doc

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电子商务对税收制度的挑战及对策建议（The challenge of e-commerce to tax system and Countermeasures）

电子商务对税收制度的挑战及对策建议（The challenge of e-commerce to tax system and Countermeasures） The challenge of e-commerce to tax system and Countermeasures Challenges and Countermeasures of e-commerce on tax system 2008-12-20 15:15:31 Since 90s, with the development of computer network and communication technology and integration, especially the popularization of Internet, electronic commerce as the main form of commercial activities in the future society got unprecedented development. Just a few years, e-commerce in various forms, such as e-commerce. Online stock trading, online banking and so on all from scratch, the rapid development. According to the U. S. Department of Commerce report entitled Xinguang digital economy, by 2002, global e-commerce is expected to exceed $300 billion. There is no doubt that e-commerce will be a huge boost to the global economy in the future. But the new form has brought new problems, the labor of e-commerce transactions, provide goods, payment methods are very different with the traditional way, which brings challenges to the tax system, the territorial principle and the nationality principle is how to adapt to the traditional e-commerce based on the tax system. The tax can play its function is very important in the digital economy. This article will discuss the tax issues involved in e-commerce. I. characteristics of e-commerce Commerce (Electronic) refers to a variety of business activities based on computer networks, including the online goods or services providers, consumers, advertisers, brokers and other parties involved in the sum of behavior. This new form of business activities has the following characteristics: (1) business information is digitized and transmitted online in the form of bit streams. The traditional account books vouchers do not exist. (two) a large market and potential consumer base. The Internet is a global computer network. According to statistics, by the end of 1997, with more than 180 countries and regions and the