电子商务税收征管已经成为世界各国关注的焦点。
The collection of tax for the electronic commerce has become the focal point in different countries.
同时，我国在电子商务税收领域的研究大部分仍停留在理论阶段。
At the same time, the most research of e-commerce revenue is still in the theoretical stage.
引出了目前我国开展对电子商务税收管理的现状与存在的主要问题。
The actuality and main problem of E-business revenue management in our country are brought out.
我国现行税收征管法还没有实际规制电子商务税收征管的法律规范。
Our country's present Law of tax collection and management does not have related rules for the collection and management of electronic commerce tax.
因此，制定电子商务税收法律与政策已成为每个国家都必须面临的重要课题。
Therefore, the development of e-commerce taxation law and policy has become the important issue which each country must face.
通过对电子商务特点和税务问题的分析，明确了开展电子商务税收问题研究的基础。
Through analysis on the characteristics of E-business and revenue problem, the foundation of E-business revenue problem research is nailed down.
本文通过分析电子商务对我国现行税制的影响，提出了我国电子商务税收的应对措施。
This text passes analytical electronic commerce's influence to the our country current tax system, putting forward our country electronic commerce revenue from tax to reply measure.
分析了现有的电子商务税收方案后，提出应在对电子商务征税的同时，给予必要的扶持。
Based on analyzing the current programs of E-business taxation, this paper suggests that the government should offer necessary support to the E-business, while levying tax on it.
除了上述的两个主要问题的解决之外，电子商务税收问题的最终解决还应该包括其他的辅助政策。
Except settlements of two above-mentioned subject matters, the final settlements should include other auxiliary policies also.
第三部分主要从税收实体法、税收征收管理制度、国际避税等方面，分析了我国电子商务税收征管的困境及根源。
Part three analyses the predicament of e-commerce taxation and its Origin from the angles of taxation substantive laws, tax collection and management system, international tax avoidance.
与发达国家相比，针对电子商务税收问题，我国现行的税制还存在诸多弊端，如征税对象不明确、税收管辖权界定模糊等。
Compared with the developed countries, there are lots of drawbacks in the tax system fore-commerce taxation issues. For example, the tax target is unclear and the tax jurisdictions are vague.
针对电子商务制定怎样的税收法律制度将直接决定和影响着一国在将来的税收分配利益。
Aim at Electronic commerce, to enact any taxation law system will straight decide and impact one country's future benefit at taxation distribution.
在此基础上分析出我国电子商务环境下税收征管存在的问题。
On the basis of analysis of e-business environment of China's tax collection and management problems.
并针对存在的问题分别提出在电子商务环境下的税收征管对策。
And the problems for the proposed e-commerce environment in the tax collection and management response.
网络时代，人们感觉到电脑和互联网正在我们生活中飞速兴起，电子商务的迅猛发展所带来的网络的税收问题成为人们争论的焦点。
In network era, computers and Internet are widely used in our lives and electronic business is rapidly expanded, which results in that the network taxation problems become the points at issue.
最后，电子商务对税收管辖权的影响。
Finally, electronic commerce to tax revenue jurisdiction influence.
电子商务的出现和迅猛发展使传统国际税收协定所得分类规则遇到了前所未有的困难和挑战。
The appearance and rapid development of the electronic commercial affairs challenge the income classified rule of the traditional international tax agreement.
因此，在指定与电子商务有关的政策法规时，需要重新审视传统的税收政策和手段，建立新的，有效的税收机制。
Therefore, in the designated e-commerce-related policies and regulations, there is a need to re-examine tax policy and the traditional means, the establishment of a new, effective tax mechanism.
在电子商务环境下，实行单一收入来源地税收管辖权才能彻底解决国际社会的双重征税问题。
Under the environment of e-commerce, implement single income source place tax revenue jurisdiction to be able the thorough settlement international society's dual taxation problem.
电子商务的迅猛发展在给企业带来商机的同时，对传统的税收产生了极大的冲击。
The rapid development of E-commerce brings commercial opportunity to enterprises, at the same time, it poses great hit to the traditional taxation system.
其中，C2C电子商务对我国现有的税收法律制度造成了较大冲击。
Among those, C2C e-commerce has left great impact on the tax law system in China.
税收系统要尽早建立“电子征税”系统，开发新自动征税软件和稽核软件，有必要对企业的电子商务进行单独核算。
The taxation authority should establish electronic taxation system, develop auto-levying and auditing software as soon as possible, and it is necessary to calculate enterprises' e-business separately.
电子商务的迅猛发展对现有的许多微观经济基础产生了强大冲击，因而在很大程度上影响着各国的税收。
The electronic commerce is developing rapidly worldwide, which impacts the present microeconomic foundation and influences the tax revenue of all countries to a great extent.
随着互联网的普及，电子商务应运而生并蓬勃发展，对我国的税收体系既带来机遇，又提出了挑战。
With the wide application of Internet, E-commerce begins to flourish and hence brings both opportunity and challenge to the current tax system in China.
本文分析电子商务对税收的影响，电子商务的征税原则以及适应电子商务环境的税收对策。
This article analyses this impact, and analyses thee-commerce tax levy principle and the taxation countermeasures appropriate toe-commerce environment.
文中运用比较分析的方法，从电子商务国际税收模式及税收管辖权方面阐述其对经济利益分配的影响。
The article utilizes comparative analysis method, elaborates the effect from the ec international tax revenue pattern and jurisdiction aspect.
第二部分主要介绍电子商务国际税收对经济利益分配影响的现状。
The second part mainly presents the condition of ec international tax affecting on economic interest assignment.
理解税收申报电子化的实质、分析税收申报电子化中存在的问题并提出解决方案，有助于电子商务在税收征管中更好地应用。
Understanding the matter of electronic declaration of tax, analyzing the problems and settling them are good for thee-commerce practice in taxation management.
电子商务的出现，对现有的金融、税收、法律等制度提出了新的挑战，给税收征管法的各项制度带来了极大的冲击。
The appearance of electronic commerce, proposes new challenge to many systems such as current finance, tax and law. It also brings enormous impact to the law of tax Collection and Management.
分析现行税收法律对电子商务状态下税收征缴活动规范运行的影响；
Impact of the current revenue law on regular operation of tax collection activities under the situation of E-business is analyzed;
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