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税收问题是网络交易领域中的前沿问题,也是规范网络交易法律秩序不可回避的重要问题。本文通过分析网络交易税收征管的现实性、必要性、可行性,确定网络交易税收征管的思路和原则。在借鉴了国外经验的基础上,从近期、中期、远期三个层面提出了网络交易税收征管对策,以实现税收公平、中性、效率等原则。
Taxation is a frontier issue in the field of online transactions and an important issue that can not be avoided in regulating the legal order of online transactions. By analyzing the reality, necessity and feasibility of tax collection and management of online transactions, this paper determines the ideas and principles of tax collection and management of online transactions. On the basis of drawing lessons from foreign experience, this paper puts forward the countermeasures of tax collection and management of online transactions from the aspects of short-term, medium-term and long-term, so as to realize the principles of tax fairness, neutrality and efficiency.