RESERCH ON E-BUSINESS TAX STRATEGY

摘要

Electronic business has not only promoted the development of world economy, but also exerted a profound influence on the traditional tax, in particular, taxation management, checking and inspection systems. This paper discusses tremendous impact of the electronic business on the traditional tax and proposes effective tax strategies in the context of the Ebusiness. It is suggested that some active measures should be taken in order to facilitate the development of electronic business in China and the world. Current taxation system should be reformed. Tax registration system of electronic business should be established. Online tax inspection should be implemented. Information on taxation management should be integrated. Certification center of Internet taxation should be founded. International tax cooperation should be strengthened. The knowledge of tax collectors and the awareness of taxpayers should be further improved.