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电子商务,是指通过互联网和WWW使用电子数据传输进行的商务活动。尽管电子商务在我国起步较晚,但发展潜力巨大。目前我国已是全球仅次于美国的第二大互联网市场,据市场调研公司上海iResearch预测,至2007年我国在线购物交易预计将达36亿美元。借鉴发达国家的先进经验,结合国情,完善现行税制,促进电子商务发展已变得刻不容缓。
E-commerce refers to the business activities of using electronic data transmission over the Internet and WWW. Although e-commerce started late in our country, it has great potential for development. At present, China is already the second largest Internet market in the world after the United States. According to market forecast, iResearch predicts that by 2007 China's online shopping transactions are expected to reach 3.6 billion U.S. dollars. Drawing on the advanced experience of developed countries and considering the national conditions, it is imperative to improve the current tax system and promote the development of e-commerce.