我国电子商务及其税收征管初探李玉庆支朝胜欧阳艳所谓电子商务，主要是指无纸化的商务活动，即商品和劳务交易等收支活动通过电子系统来进行。一般而言，电子商务的发展需要经历四个阶段：第一阶段，人们在因特网上互发电子邮件传递信息；第二阶段，在因特网上开发一个主... E-commerce in China and its tax collection and management Li Yuqing Zhichaosheng Ouyang Yan The so-called e-commerce, mainly refers to the paperless business activities, goods and services transactions and other revenue and expenditure through the electronic system. In general, the development of e-commerce needs to go through four stages: the first stage, people send e-mail on the Internet each other to transmit information; the second stage, the development of a master on the Internet ...