论电子商务环境下的税收问题及对策

论文编号:DZ078  论文字数:13698,页数:19

摘    要

    电子商务的快速发展使电子商务交易成为商品贸易的主要手段，电子商务的特殊交易方式给传统税收体制及税收管理模式带来了巨大的挑战，电子商务时代的税收问题已成为各国税收法律制度崭新而迫切解决的课题。我国目前关于电子商务交易的税收征管法律上几乎是一个空白如果不及时指定相关的税收制度与税收手段，以明确纳税对象或交易对象，必然造成国家税收的流失，抑制经济发展的步伐。如何解决关于电子商务税收征管过程中的征收、监控、管辖、管理等问题均依赖于税务法律的进一步完善，本文认真分析了电子商务发展带来的税收问题，并积极研究和提出应对电子商务的税收对策。

【关键词】电子商务  税收  挑战与影响  问题  对策

Abstract

The rapid development of e-commerce transactions, e-commerce has become the main means of merchandise trade. E-commerce transactions to the special traditional tax system and revenue management model has brought about tremendous challenges, E-commerce revenue has become a new and urgent national legal system to resolve the tax issue. China's current laws on e-commerce transactions, the tax collection is an almost blank if not promptly designate the tax system and tax measures specifically targeted to taxpayers or trading partners, it will inevitably result in the loss of state tax revenue and curb the pace of economic development. E-commerce tax collection process on how to resolve the collection, control, jurisdiction, Management issues are dependent on the further improvement of tax laws. This paper carefully analyzes the development of e-commerce taxation issues, study and proposes countermeasures to deal with the taxation of electronic commerce.

【Key Words】E-commerce; Revenue; Challenges and impact; Problems; Countermeasures

  目  录

1.电子商务对传统税收的挑战 ..............................................2
1.1传统的税收主体常设机构标准难以适用 ...................................3
1.2电子商务的客体所得性质难以划分 .......................................3
1.3税收管辖权难以确定 ...................................................4
2.电子商务对我国现行税收的影响 ..........................................4
2.1电子商务将影响税收三方面效率的实现 ...................................4
2.2 电子商务对税务管理的影响 ............................................5
2.3电子商务将对现行的税收征管方式的影响 .................................6
3.各地区电子商务税收政策分析 ............................................7
3.2 发达国家与发展中国家对电子商务征税观点.............................. 9
4.电子商务环境下的税收问题及其对策 ......................................10
4.1电子商务环境下所引发的税收问题 .......................................10
4.2电子商务环境下税收问题的对策 .........................................12
5.结论 .................................................................16
参考文献 ................................................................18
致    谢 ................................................................19