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一、电子商务对现行税制提出的新问题(一)关税和海关代征进口环节增值税和消费税问题对于有形货物的离线电子商务,由于有形通关过程的存在，现行增值税税收政策依然适用。对于数字化的信息流产品如软盘、CD、VCD、书刊等，消费者通过下载，在线取得货物，由于不存在一个有形的?
First, the new issues raised by e-commerce on the current tax system (a) Tariffs and Customs Value-added tax and consumption tax on behalf of the import link Offline e-commerce for tangible goods, due to the existence of the physical customs clearance process, the current VAT tax policy still applies. For digital information flow products such as floppy disks, CDs, VCDs, books, etc., consumers download goods online due to the absence of a tangible?