中文摘要：

针对我国当前刷卡消费环境和相关税收征管的流程，商户使用POS机刷卡缴税可以简化纳税环节，减少现金使用率，在一定程度上遏制偷逃税现象，从而带来一定的社会经济效益。为完善POS机刷卡缴税，应建立有效的、配套的基础设施，明确税收管理目标，建立安全的纳税环境，改善相关法制环境，建立相关纳税标准，加快税收信息化建设步伐。

英文摘要：

In view of current credit card spending environment and related tax collection process, the use of card - paid tax through POS machines can simplify the tax aspects, reduce cash usage, curb tax evasion phenomenon, and then bring certnin so- cio - economic benefits. To improve the card - paid tax through POS machines, we should establish an effective support- ing infrastructure, make sure the revenue management goals, establish a secure tax environment, improve the relevant legal environment, establish the relevant tax standards, and speed up the pace of informational tax administration.