浅析电子商务对我国税收的影响及对策

内容摘要
在经济全球化进程中,网络经济日新月异。在促进全球贸易发展,产生广大税源的同时,也对税收制度、税收政策以及税收征管提出了新的挑战。本文从电子商务以及税收征管的基本理论入手,对电子商务带来的相关税收问题进行初步探讨,在借鉴国外的做法及研究成果的基础上,结合国情提出完善我国电子商务税收征管的相关建议。本文共分为四大部分，第一部分分析电子商务发展的基本情况；第二部分研究电子商务对我国税收的影响；第三部分明确制定我国电子商务税收政策应该遵循的原则；第四部分致力于探索解决电子商务税收问题的对策与措施。

关键词
电子商务 ; 税收 ; 税收征管

Abstract
In the process of economic globalization, the Internet economy changed rapidly. In promoting the development of global trade, make a vast source of tax, but also brought new challenges of the tax system, tax policy and tax collection and management. This article starting with the basic theory of the e-commerce and tax collection, analyses the e-commerce tax issues, in the basis of abroad practice and research results, combination the China’s conditions, the advices of how to improve and perfect the tax collection and management of  e-commerce are given. This article is divided into four parts, the first part is analyse E-commerce existing state of affairs, the second part is used to study the impact of China's tax by the electronic commerce, and the third part made the principle which China's e-commerce tax policy should be guided clearly, the forth part to solve the issue of e-commerce tax strategies and measures.

Key words
E-commerce; Tax; Tax collection and management

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