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本文分析了当前互联网商业中存在的税收问题,总结了电子商务税收管辖权的几种模式。在此基础上探讨了电子商务税收收缴方式以及税收收缴系统与电子支付系统的匹配问题。
This article analyzes the existing taxation problems in Internet business and summarizes several modes of e-commerce tax jurisdiction. Based on this, the paper discusses the matching of e-commerce tax collection methods and tax collection system and electronic payment system.