【正文】
競(jìng)賽。稅務(wù)部門(mén)應(yīng)在依托現(xiàn)有的計(jì)算機(jī)網(wǎng)絡(luò)、加大科技投入,在提升硬件檔次的同時(shí),提高稅務(wù)人員的專(zhuān)業(yè)素質(zhì),迅速培養(yǎng)一批通曉稅收專(zhuān)業(yè)知識(shí)和稅收法規(guī)、通曉英語(yǔ)、通曉計(jì)算機(jī)網(wǎng)絡(luò)技術(shù)的高素質(zhì)“三通”人才,使稅務(wù)征管的軟硬件發(fā)展走在電子商務(wù)發(fā)展的前列,以便對(duì)電子商務(wù)中稅務(wù)的征收和管理能夠進(jìn)行有效地監(jiān)控。 5結(jié)論電子商務(wù)的蓬勃發(fā)展給稅收工作帶來(lái)了巨大的挑戰(zhàn),立法部門(mén)應(yīng)盡快制訂出相應(yīng)的稅收政策、法規(guī),對(duì)電子商務(wù)進(jìn)行政策規(guī)范和法律約束。各級(jí)稅務(wù)部門(mén)應(yīng)迅速適應(yīng)這種新形勢(shì),改變傳統(tǒng)的征管觀念,將電子商務(wù)的稅收征管列入重要議事日程,建立健全稅務(wù)征管系統(tǒng),提高稅務(wù)人員的專(zhuān)業(yè)素質(zhì),采用現(xiàn)代化的稅收和稅務(wù)稽查技術(shù)手段,使電子商務(wù)在公平、有序的稅收環(huán)境中發(fā)展,最大限度地杜絕偷稅漏稅,充分發(fā)揮稅收的宏觀調(diào)控和為國(guó)聚財(cái)?shù)淖饔?。參考文獻(xiàn)1 王富明,秦廣林,ISSN 10053441 CN 141189/F. 2 張建中,姚毅,蔡青 . 關(guān)于電子商務(wù)立法的若干問(wèn)題思考. 世界電信, ISSN10014802 CN 112379/TN. 3 ,ISSN 141189/F 4 ,ISSN 10034471 CN111178/F 1999年 5 ,6 , 7 于清文(國(guó)家信息中心研究員).電子商務(wù)立法研究.8 庾晉,子蔭, 白木 .國(guó)際電子商務(wù)立法發(fā)展進(jìn)程回眸. 2000/8/3On the Challenges in Taxation in the Development of EmerceGuo An WANG Le JIANG(Hangzhou Institue of Electronic Engineering, 310012)Abstract The rapid development of emerce in the world has brought about great challenges to the traditional tax systems all over the world. As a developing country, China should take into careful consideration the characteristics of emerce and work out countermeasures to meet the challenges. This thesis at first offers an introduction to the characteristics of emerce and the different kinds of taxes in e–merce, then gives an overview of the present taxation situation in emerce and analyzes loopholes in the tax laws concerning it, and finally provides some suggestions concerning taxation in the development of emerce.Keywords Emerce Tax Tariff Internet Business online491 / 7