论电子商务环境下我国税收面临的挑战和对策

电子商务的迅速发展，给我国税收理论和实践带来了严峻的挑战，无论是对税收原则、税收征管还是税收人员都产生了较大的影响。我们应该积极思考解决问题的对策，既要防止国家税收流失，又要不影响电子商务技术的发展。为此，笔者提出的对策是：坚持税收中性原则，建立与电子商务环境相适应的税收征管体系，加大税法和“诚信为本”的宣传力度，提高税务人员的执业素质。

On the Challenges and Countermeasures Our Tax Revenue Is Facing in Electronic Business

With the rapid development of electronic business, it has brought serious challenges to our state's tax revenue both in theory and practice, which has a major effect on the tax regulations, tax levy and tax collectors. So we should actively think about some countermeasures, which is able to avoid draining on tax of our country as well as impairing the development of electronic business. The author suggests sticking to neutral tax regulations, establishing tax system adapting to electronic business, strengthening publicizing tax laws, and improving the quality of tax collectors.