Traditional tax principle and levy and management have been challenged by electronic commerce.For the taxation problem that electronic commerce produce, many nations and regional organizations put forward each countermeasure. Our country should use the experience of other countries for reference and combine with our country’s actual conditions practice to probe into the tax research of our country ‘s electronic commerce of what attitude, thought and measure should be adopted. Define the electronic commerce tax principle of our country, and tighten up the electronic commerce tax administration .
内容摘要----------------------------------------------------------------------1
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一、 电子商务及其发展现状------------------------------------------------------4
二、 电子商务对现行税收体系的挑战与冲击----------------------------------------5
（一）电子商务对税收的影响----------------------------------------------------5
（二）电子商务对税收征管的影响------------------------------------------------8
三、 国际上对电子商务税收政策的研究与制定--------------------------------------9
（一）是否对电子商务实行税收优惠----------------------------------------------9
（二）是否对电子商务开征新税--------------------------------------------------10
（三）如何对电子商务进行征税--------------------------------------------------11
四、借鉴国际经验，完善我国的电子商务税收政策----------------------------------12
（一） 把握电子商务环境下常设机构原则的适应性--------------------------------12
（二） 建立符合电子商务要求的税收征管体系------------------------------------12
（三） 税收征管的电子化建设--------------------------------------------------13
参考文献---------------------------------------------------------------------13
