私营企业已经成为促进我国经济快速增长最重要的支撑力量之一,在国民经济中占有十分重要的地位,而随着计算机网络和通信技术的日益发展,以及 Internet 的普及应用,电子商务风靡全球,并在越来越多的私营企业中得到快速推广,但由于其虚拟化、数字化、隐匿化等特点,给我国私营企业的税收工作提出新的而且相当严峻的挑战。
本文针对我国私营企业电子商务的发展现状,认真分析电子商务带来的税收问题,积极探索应对电子商务的税收问题对策框架。首先介绍了电子商务的基本涵义、特点;其次简述了论文的写作目的、现实意义并提出本文的中心论点;紧接着论述对电子商务征税的必要性;然后阐述了在电子商务环境下,私营企业在税务登记方法、课税客体和课税依据、征管监督等方面上存在的问题;最后通过借鉴尝试提出了私营企业电子商务税收问题的研究对策。
【关键词】电子商务 私营企业 税收
Abstract
The private enterprise has been one of the most important forces that promote the quick growth of in China. Thus, it plays a very important part in the national economy. Along with the development of computer technology and communications and the prevalence of Internet, E-business has become fashionable all over the world, and is extended fleetly in more and more private enterprises. But due to its characteristics like virtualization, digital and obscurity, it has a big challenge to the private enterprise taxation.
This thesis focuses on the development of the private enterprise E-business, mainly analyzes the problems of taxation caused by it, and searches for the possible solutions. Firstly, it gives the basic definition and characteristics of E-business, then, it goes on to discuss the necessity of adopting E-business. Secondly, it outlines the aim of this thesis, as well as the operation significance and central meaning. Thirdly, the problems which might be caused by E-business, such as the method of tax registering, taxation object and taxation basis, supervise of taxation management, are expatiated. At last, the possible solutions after a series of attempts are given.