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随着现代信息技术快速的发展,电子商务逐步吸引了人们的视线,这是在计算机技术与网络信息技术的前提下形成了新型的一种交易与流通模式,对于世界经济贸易的发展意义重大。电子商务快速的发展进程,为税源创造了更宽广的空间,但是对于我国现行的税收征管机制和税收征管手段来说也形成了较大的冲击,税收流失情况比较严重。因此,探讨加强电子商务税收征管的有效策略,确保税收公平的实现,促进我国电子商务的快速发展。
With the rapid development of modern information technology, e-commerce gradually attracts people’s attention. This is a new form of transaction and circulation under the premise of computer technology and network information technology, which is of great significance to the development of world economy and trade. The rapid development of e-commerce has created a broader space for tax sources, but it has also had a big impact on China’s current tax collection mechanism and tax collection and management tools, resulting in a serious loss of revenue. Therefore, to explore effective strategies for strengthening tax collection and management of e-commerce, to ensure fair tax revenue, and to promote the rapid development of e-commerce in our country.