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随着科技的不断进步,我国国民素质的不断提高,网络已逐渐进入人们的生活,随之而来的既是网络经济的发展,如:现今盛行的“淘宝网”、“阿里巴巴”。电子商务贸易方式越来越受到人们的青睐。但事物都具有其两面性,电子商务同时也为税收征管,税法规定提出了新的挑战,是否应该对电子商务征税,如何对电子商务征税成为近几年争持不下的讨论话题。本文集中讨论对电子商务征税所存在的问题
With the continuous improvement of science and technology, the continuous improvement of the quality of our countrymen’s citizens, the network has gradually entered the people’s lives, followed by the development of the network economy, such as: “Taobao”, “Alibaba ”. E-commerce trade is getting more and more people’s favor. However, both have their own two sides. E-commerce also serves as tax collection and management. The tax law has set new challenges. Whether the tax should be levied on e-commerce or not, how to tax e-commerce has become a topic of discussion in recent years. This article focuses on the e-commerce tax issues