建立适应电子商务的税收体系（Establishing a tax system adapted to e-commerce）.docVIP

建立适应电子商务的税收体系（Establishing a tax system adapted to e-commerce） Establishing a tax system adapted to e-commerce It is undeniable that the emergence of any major scientific and technological achievements will have a great impact on human life Lights, telephones, and todays electronic commerce all of these inventions lead to a new lifestyle. international The rapid popularization of the Internet and the globalization of e-commerce architecture on this basis are changing the tradition At the same time, the trade framework will inevitably bring new requirements to the current tax system and its management measures to some extent New issues. The information revolution, while promoting the modernization of tax collection and administration, and improving the quality and efficiency of Taxation, also The traditional tax theory and tax principle have been impacted to varying degrees. First of all, the development of e-commerce is straight New sources of revenue are provided. In the face of such a huge market for electronic commerce, the taxable income will be A substantial increase, thereby increasing the governments tax sources. Second, e-commerce provides indirect tax benefits. The emergence of e-commerce will fundamentally change the original product from production, circulation to consumption of the logistics process Less circulation, reduce circulation costs, make the tax point relatively centralized, tax handle more perfect. But at the same time Taxing e-commerce is also a challenge, and that is how the current tax principles are properly applied to electricity It is very difficult for the sub business to ensure the satisfaction of the subject of Taxation in different interests at the same time. Our country The existing tax laws are basically made for tangible products and are governed by the territoriality principle Permanent institutions, places of residence and other concepts link tax obligations with the activities of taxpayers. E-commerce It has the characteristics