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电子商务对税收征管法律制度的影响

E-commerce Impact on Legal System of Tax Collection

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) L4 ^! n! N3 A: x/ s& z* {7 N" V摘要：电子商务促进了全球化贸易的发展，产生了新的广大的税源，但是也对我国税法尤其是税收征管法律制度带来了一系列挑战。现行税收征管法律制度多数是在传统贸易环境背景下建立的，在电子商务环境中有许多税收征管问题亟待解决。可以从税收征管法、关税法、其他现行税法等法律制度和加强我国电子商务税收征管的其他措施上进一步加以完善。* X1 g3 ^2 L. u
Abstract: The e-commerce has enhanced the development of globalized trading, and therefore produced a wide range of new tax sources, yet on the other hand it brings challenges to our tax laws, in particular the legal system of tax collection. The current tax collection laws and regulations were mostly established with a traditional trading environment, nowadays we have a great deal of problems related to tax imposition in our new e-commerce environment. It is proposed to start from the legal systems of Tax Collection Law, Tariff Law and other currently enforced laws; also any further improvement should be on the basis of diverse methods for e-commerce tax collection.
) }) O( ?" t( u8 r9 z  H+ C2 J关键词：电子商务；税收征管；法律制度；影响；对策7 G2 Y6 x+ a5 K% l, G
Key words: e-commerce, tax collection, legal system, impact, strategy