电子商务对国际税法的挑战

网络促进了全球化电子商务的迅速发展。电子商务的出现,无疑为人们提供了新的商贸空间和商机,但它所引发的税收问题也是不容忽视的。电子商务的新特点使税收的传统控管手段失灵。我国应建立新的税收征管体制,以应对电子商务带来的新挑战。

Challenge of Electronic Commerce to International Tax Law and the Way to Deal with

The electronic commerce itself provides a new commercial world and a new commercial chance,but nobody can ignore the problems on taxation it brings to us.The new characteristics of the electronic commerce lead to the failure of the traditional controlling measures.In order to deal with this new challenge,we must establish a new tax controlling system.