浅谈电子商务税收问题.docVIP

浅谈电子商务税收问题 内容摘要：电子商务对传统税收原则、税务管理提出了挑战，针对电子商务所带来的税收问题，许多国家和区域性组织提出了各自的对策。我国应借鉴国外经验、结合我国现实国情，对我国电子商务涉税研究中应采取的态度、思路、措施作初步探讨。确定我国电子商务的税收原则，并加强对电子商务的税务管理。 关键词：电子商务 常设机构 税收管辖权 税务管理 税收对策Abstract Traditional tax principle and levy and management have been challenged by electronic commerce.For the taxation problem that electronic commerce produce, many nations and regional organizations put forward each countermeasure. Our country should use the experience of other countries for reference and combine with our country’s actual conditions practice to probe into the tax research of our country ‘s electronic commerce of what attitude, thought and measure should be adopted. Define the electronic commerce tax principle of our country, and tighten up the electronic commerce tax administration . Keywords: electronic commerce, permanent establishment, tax levy and management jurisdiction, tax administration, tax countermeasures 目录 内容摘要----------------------------------------------------------------------1 关键词------------------------------------------------------------------------1 Abstract----------------------------------------------------------------------2 Key Words---------------------------------------------------------------------2 目录--------------------------------------------------------------------------3 序言--------------------------------------------------------------------------4 电子商务及其发展现状------------------------------------------------------4 电子商务对现行税收体系的挑战与冲击----------------------------------------5 （一）电子商务对税收的影响----------------------------------------------------5 （二）电子商务对税收征管的影响------------------------------------------------8 国际上对电子商务税收政策的研究与制定--------------------------------------9 （一）是否对电子商务实行税收优惠----------------------------------------------9 （二）是否对电子商务开征新税--------------------------------------------------10 （三）如何对电子商务进行征税--------------------------------------------------11 四、借鉴国际经验，完善我国的电子商务税收政策----------------------------------12 把握电子商务环境下常设机构原则的适应性建立符合电子商务要求的