电子商务税收征管的困境及对策研究

Study on the Dilemma and Countermeasures of E-Commerce Tax Collection and Administration

摘要: 随着数字经济、物联网、人工智能、区块链的迅速普及，电子商务逐渐取代传统零售商业在经济发展中占据重要地位。电子商务迅猛发展的同时，传统的税收征管体系面临新的考验。为此，文章通过介绍电子商务与税收基本知识，针对电子商务税收征管遇到的困境进行分析，并提出电子商务税收征管的对策建议，旨在推动我国电子商务税收征管现代化进程。

Abstract: With the rapid popularization of the digital economy, the Internet of Things, artificial intelligence, and blockchain, e-commerce has gradually replaced traditional retail commerce and occupies an important position in economic development. With the rapid development of e-commerce, the traditional tax collection and management system is facing new challenges. Therefore, this paper introduces the basic knowledge of e-commerce and taxation, analyzes the difficulties encountered in e-commerce tax collection and management, and puts forward countermeasures and suggestions for e-commerce tax collection and management, aiming to promote the modernization process of e-commerce tax collection and management in China.