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伴随着互联网络的发展以及经济全球化的进程,电子商务近年来发展极为迅猛,在为人类社会带来深刻变革的同时,也对各国税收制度带来极大挑战。本文探讨了电子商务的各种特征,分析了电子商务对税收的影响因素,并结合国外知名公司的真实案例,研究了国外针对电子商务的各种税收政策。希望对我国制定符合国情的电子商务税收制度方面提供参考和借鉴。
With the development of the Internet and the process of economic globalization, the rapid development of e-commerce in recent years has brought profound changes to the human society and also brought great challenges to the tax systems of various countries. This paper explores various characteristics of e-commerce, analyzes the influencing factors of e-commerce on tax revenue, and combines with the real cases of well-known foreign companies to study various foreign tax policies for e-commerce. It is hoped that we can provide reference and reference for our country to formulate the tax system of e-commerce in line with the national conditions.