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近年来,电子商务给全球经济发展注入了新的活力,电子商务的交易总量占世界经济总量的比例逐年快速增长, 大量税款不径流失,要不要对电子商务征税,如何针对网络环境下的电子商务进行征税,这给当前世界各国的税收部门提出了严峻的挑战。本文较全面分析了电子商务的发展给税收带来的影响,并对当前国际上各国对电子商务的税收政策进行分析,结合我国电子商务发展的实际情况,提出了相应对策。
In recent years, e-commerce has injected new vitality into the global economic development. The total volume of e-commerce transactions as a percentage of the total world economy has been growing rapidly year after year with a large amount of tax levied on a large scale. Whether or not to levy taxes on e-commerce, Environment, the e-commerce taxation, which has posed a severe challenge to the tax departments of various countries in the world. This paper analyzes the impact of the development of e-commerce on tax revenue and analyzes the current international tax policies on e-commerce. Based on the actual situation of e-commerce development in our country, this article puts forward corresponding countermeasures.