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电子商务这种新兴的贸易方式,在为世界经济注入新的活力的同时,也给世界经济秩序带来了冲击。由于电子商务本身具有不同于传统贸易形式的特点,使建立在传统贸易基础上的税收征收管理制度受到严重冲击。一方面要看到电子商务给税收征管带来的新机遇,另一方面,也不能忽视其对现行税收征管法律法规的影响。文本在分析电子商务对税收管辖权、税务管理、税款征收、税务检查及法律责任的冲击的基础上,提出完善中国电子商务税收征管的若干法律建议。
This emerging trade mode of e-commerce, while injecting new vitality into the world economy, has also brought a blow to the world economic order. Since e-commerce has its own characteristics different from the traditional forms of trade, the tax collection and management system based on traditional trade has been severely affected. On the one hand, we should see the new opportunities that e-commerce brings to tax collection and management. On the other hand, we can not ignore its influence on the current laws and regulations on tax collection and administration. Based on the analysis of the impact of e-commerce on tax jurisdiction, tax administration, tax collection, tax inspection and legal liability, the paper proposes some legal suggestions on how to perfect the tax collection and management of e-commerce in China.