论电子商务环境下我国税收面临的挑战和对策  

On the Challenges and Countermeasures Our Tax Revenue Is Facing in Electronic Business

作　　者：单祖勇[1] 

机构地区：[1]淮北职业技术学院,安徽淮北235000

出　　处：《淮北职业技术学院学报》2005年第1期20-22,共3页Journal of Huaibei Vocational and Technical College

摘　　要：电子商务的迅速发展,给我国税收理论和实践带来了严峻的挑战,无论是对税收原则、税收征管还是税收人员都产生了较大的影响。我们应该积极思考解决问题的对策,既要防止国家税收流失,又要不影响电子商务技术的发展。为此,笔者提出的对策是坚持税收中性原则,建立与电子商务环境相适应的税收征管体系,加大税法和“诚信为本”的宣传力度,提高税务人员的执业素质。With the rapid development of electronic business, it has brought serious challenges to our state's tax revenue both in theory and practice, which has a major effect on the tax regulations, tax levy and tax collectors. So we should actively think about some countermeasures, which is able to avoid draining on tax of our country as well as impairing the development of electronic business. The author suggests sticking to neutral tax regulations, establishing tax system adapting to electronic business, strengthening publicizing tax laws, and improving the quality of tax collectors.

关 键 词：电子商务环境 挑战和对策 电子商务技术 税收中性原则 税收征管体系 理论和实践 迅速发展 税收原则 税收人员 解决问题 税收流失 宣传力度 诚信为本 执业素质 税务人员 税法 

分 类 号：F713.36[经济管理—产业经济] D648[政治法律—政治学]