电子商务税收研究.pdfVIP

中文摘要 随着互联网的扩张，电子商务已逐步渗入人类社会生活的各个层面，并对传统 法律制度带来前所未有的挑战，其中尤以税法领域的问题最为集中和复杂。 本文结合国内外一些学者专家的看法，从电子商务自身的定义、分类、特点以 及电子商务税收的现状入手，根据大量的税收征管实地调查结果，重点分析了电子 商务对我国现行税收征管工作产生的冲击。在此基础上，对相关国际组织和其他国 家的电子商务税收政策进行了比较研究，研究了它们在税收征收原则、税制要素、 适应税种、税收征管等方面不同的做法，找出它们的共性，并借鉴国际理论与实践 经验，提出在电子商务环境下我国税收征管应采取的策略。 本文的创新之处主要是提出了现行税制为基础的原则、不单独开征新税、税收 适当优惠的原则、以居民税收管辖权和来源地税收管辖权并重的原则以及前瞻性和 灵活性相结合的原则。同时，着重提出税务机关对虚拟货币交易课税是一种必然， 是我国税法未来的发展趋势。在虚拟货币交易环境下，我国税收立法机关应当积极 应对，逐步完善中国的税收法律制度。 关键词：电子商务；税收；征管 Abstract With the expansion of the Internet, e-commerce has gradually penetrated all aspects of human social life, and the traditional legal system unprecedented challenges, particularly in the field of tax law issues most concentrated and complex. In this paper, the views of scholars and experts at home and abroad, from e-commerce self-definition, classification, characteristics and present situation of e-commerce revenue, according to a large number of tax collection and field survey results, focusing on analysis of electronic commerce on tax collection and management of the existing work of the impact. On this basis, the relevant international organizations and e-commerce tax policies of other countries were compared to study the principles of their tax collection, tax factors, adaptation taxes, tax collection and other aspects of different approaches, to find out they have in common, theory and practice and learn from international experience, presented to the business environment in the power of tax collection should be taken under the strategy. The innovation of this paper is to propose a major tax collection and management of e-commerce must adhere to the prin