电子商务对税收制度的挑战及对策建议  

The Challenge Of E-commerce To Tax System And Solutions

作　　者：黄亚明[1] 

机构地区：[1]九江职业技术学院,332007

出　　处：《九江职业技术学院学报》2004年第2期61-62,41,共3页Journal of Jiujiang Vocational and Technical College

摘　　要：电子商务的商品交易方式、劳务提供方式、支付方式等都与传统的方式有着很大的不同 ,这就给税收制度带来了挑战 ,以传统的属地原则和属人原则为基础 ,建立起来的税收制度如何适应电子商务 ,对税收在数字经济时代能否发挥好自身的职能至关重要 ,本文就电子商务所涉及的税收管辖权问题 ;计税凭证、课税地点和环节等问题进行分析 ,并提出解决问题的建议。The fact that means of transaction,service offer and payment,etc.,differ greatly between E-commerce and traditional commerce has brought challenges to traditional tax system.How to adapt the tradional tax system based on the possession principle of location and person to E-commerce is essential to whether the traditional tax system can achieve its function in the digital economic era.The article analyzes such issues relevant to E-commerce as tax jurisdiction,tax evidences,taxable location and procedure,etc.,and some suggestions on solving the related problems are put forward as well.

关 键 词：电子商务 税收制度改革 支付方式 税收管辖权 计税凭证 课税地点 

分 类 号：F810.422[经济管理—财政学] F713.36