浅析电子商务过程中税收征管-论文.docVIP

学 号 14053300126 毕业设计（论文） 作 者 刘亚辉 届 别 2009届 学 院 经济与管理学院 专 业 电子商务 指导教师 王俊 职 称 讲师 完成时间 2009年4月11日  摘 要 随着经济全球化和信息网络化的发展，电子商务在全球范围内得到运用也愈益普及。伴随着电子数据交换、电子资金帐户和安全认证等相关技术的日益成熟，特别是互联网在全球的普及，使得电子商务使用人数急剧增加。电子商务和传统商业贸易相比，减少了中间流通环节，大幅度降低了成本，增强了企业的竞争力。电子商务的兴起，给国家带来新的税源的同时，但由于其和传统的商品交易方式和传统的营销方式存在巨大的差异，也给传统的税收征管方式带来了极大的挑战。本文通过分析电子商务过程中的电子商务对税收系统带来各种征管问题，对电子商务税收政策、消费者等进行综合分析，从而提出适合发展现状并能促进电子商务发展的税收征管对策和相关配套措施。 关键词：电子商务；税收征管；税收制度；对策 Abstract With economic globalization and the development of information networks, the use of e-commerce has been more and more popular at the global level . Accompanied by the mature of electronic data interchange, electronic funds account authentication and security , and so on related technologies, especially in the global popularity of the Internet, the number of e-commerce users increased dramatically. Compared to traditional commerce and trade, The flow of the middle link in a significant reduction in costs are decreased by e-commerce, and which enhance the competitiveness of businesses. The rise of e-commerce has bring out new sources of revenue ,but at the same time, it also posed a great challenge to the traditional methods of tax collection and management because of its commodity trading and traditional way of survival and traditional way of marketing there is a huge difference. This paper has made a comprehensive analysis to e-commerce systems, including a variety of tax collection and management problems, tax collection and management system for e-commerce，consumer and so on. And it has provided some measures, which is suitable to be developed to the status quo and promote the development of electronic commerce tax collection and management of policies and related measures. Keywords:electronic commerce;tax collection and management;tax system;game 目 录 摘要 …………………………………………………………………………………I Abstract …