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电子商务对税收征管方式的挑战 1.电子商务使现有的税务登记方式不再适用。现行税务登记是建立在工商登记基础之上的,由于网络贸易经营范围的无限性,不需要事先经过工商部门的批准,因此导致了建立在有形贸易基础上的税务登记方式不再适
E-commerce tax collection and management challenges 1. E-commerce so that the existing tax registration no longer applies. The current tax registration is based on business registration. Due to the unlimited scope of online trade, it is not necessary to obtain prior approval from the business sector. As a result, tax registration based on visible trade is no longer suitable