CAJ | 학술논문

高度普及的网络生活，促进了电子商务的快速发展。在此背景下，一方面，传统的门店商务受到前所未有的冲击；另一方面，我国的传统税收体制也受到前所未有的挑战。也正因为如此，我国正面对着“电商征税，该不该”“电商征税，难不难”“电商征税，谁受益”等问题。将主要分析征收电子商务税的必要性以及征收电子商务税所带来的冲击，由此探究如何合理征税、增加财政收入、创造公平竞争平台和网络环境、提升就业率等，并提出相应的解决对策。
고도보급적망락생활，촉진료전자상무적쾌속발전。재차배경하，일방면，전통적문점상무수도전소미유적충격；령일방면，아국적전통세수체제야수도전소미유적도전。야정인위여차，아국정면대착“전상정세，해불해”“전상정세，난불난”“전상정세，수수익”등문제。장주요분석정수전자상무세적필요성이급정수전자상무세소대래적충격，유차탐구여하합리정세、증가재정수입、창조공평경쟁평태화망락배경、제승취업솔등，병제출상응적해결대책。
With the rapid development of electronic commerce .traditional stores business has been challenged unprecedentedly and the traditional tax system is also facing great challenges ."Should we impose tax on the E -commerce ","Is it hard to impose the tax?","Who will benefit from the collection of E -commerce tax?"The author analyzed the necessity of tax collection for E -commerce as well as the impact of the tax , and it also explore reasonable measures to increase the fiscal revenue , creating a fair competition platform and network environment and improving the employment .This paper puts forward some suggestions to solve re-lated problems .