对电子商务实行征税的可行性研究

电子商务是一种全新的商务运作模式,其运作方式特点突出。针对该商务运作模式下的电子商务是否征税,关系到政府与交易者的经济利益,也关系到国与国之间关于税收利益的分配。从我国电子商务征税的现状分析入手,分析我国电子商务征税遇到的困难,研究分析我国对电子商务征税的可行性,认为在我国,对电子商务征税是可行的。

Research on the feasibility of taxation on e-commerce

E-commerce is a new business model with distinct features of operations. Whether to levy tax on e-commerce influences not only the economic interest of the government and parties involved in the transaction but also the distribution of tax benefits between countries. This essay studies the current status of e-commerce tax collection of our country, analyzes the barriers to the tax collection on e-commerce transaction at present and discusses the feasibility of tax collection on e-commerce.