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21世纪是电子商务时代,为了降低电子商务对我国目前税收法律制度的冲击,进行电子商务环境下税收法律制度的制定和研究尤为必要。电子商务税收政策框架的确定为我国电子商务税收法律奠定了基础,本文就是针对目前我国电子商务税收政策和征管体系进行研究和完善,进一步提出电子商务税收法律制度的确立。
The 21st century is the era of e-commerce. In order to reduce the impact of e-commerce on the current tax law system in our country, it is especially necessary to formulate and study the tax law system in the environment of e-commerce. The establishment of the e-commerce tax policy framework laid the foundation for the e-commerce tax law in our country. This article aims at the research and perfection of our country’s e-commerce tax policy and collection system, and further proposes the establishment of the e-commerce tax law system.