Bài báo khoa học

Along with the advent and development of the Internet, E-Commerce has appeared, developed quickly, and is considered a trend of the world in the 21st century. In Vietnam, E-Commerce is carried out. in the form of buying and selling goods, providing services, advertising ... through means such as television broadcasting, E-Commerce websites, E-Commerce trading floors or social networks. The strong and increasingly diversified development of E-Commerce has posed challenges for state management in general and tax administration in particular. Therefore, improving the laws on tax administration for E-Commerce is important to creating a solid legal basis for all parties to the tax collection and payment, and at the same time expanding basis for tax collection, preventing violations that has been causing loss of Government’s budget.