国务院办公厅《关于加快电子商 务发展的若干意见》(以下简称《意 见》)已于2005年1月正式出台。 《意见》分为八部分内容，共计25 条。按照国务院要求，有关部门本着积 极稳妥推进的原则，加快研究制定电子 商务税费优惠的财税政策，加强电子商 务税费管理；支持企业面向国际市场在 线销售和采购，鼓励企业参与国际市场 The “Opinions on Accelerating the Development of E-commerce” (hereinafter referred to as “Opinions”) of the General Office of the State Council was formally promulgated in January 2005. “Opinion” is divided into eight parts, a total of 25. In accordance with the requirements of the State Council, relevant departments, in line with the principle of active and steady promotion, speed up the research and formulation of fiscal and tax policies on the preferential tax and fee payment for e-commerce, and strengthen the management of taxes and fees for e-commerce; support enterprises in online sales and purchases for the international market and encourage enterprises to participate in the international market