电子商务模式下在线交易课税问题的研究.docVIP

电子商务模式下在线交易课税问题研究 摘要 电子商务是一种建立在信息技术平台上的商务活动，是一种非常先进的活动方式，同时中国电子商务的发展也是非常有前景的。电子商务的蓬勃发展引起了政府的广泛关注，当然也制定了关于电子商务的税收方面的一些政策，努力的去完善现在的税收体制，以保证国家财政的收入稳定。电子商务毕竟是新发展起来的，在电子商务税收方面我国还没有多少经验，所以，我们要根据我国国情，充分借鉴发达国家在电子商务在线交易税收方面的先进经验，让我国的电子商务税收政策与国际接轨，从而维护国家主权和利益，推进电子商务更快更发展。本文先从电子商务的一些基本概念写起，分析了电子商务的发展现状以及现在电子商务征税遇到的问题，并提出了相关的措施来解决电子商务征税方面遇到的问题，希望对电子商务在线交易的征税问题有所帮助。 【关键词】电子商务 税收政策 主要问题及解决方案 Abstract Electronic commerce is one kind based on information technology platform of business activity, is a kind of activity is very advanced, while the development of China electronic commerce is very promising. The rapid development of e-commerce has attracted wide attention of the government, of course, also made some policies in respect of Taxation on e-commerce, to improve present tax system work, in order to ensure a steady income of finance of the state. Electronic commerce is a new development, Chinas e-commerce tax is not much experience, therefore, we must according to the situation of our country, draw on the advanced experience of the developed countries in the electronic commerce online transaction tax, let our electronic commerce tax policy in line with international standards, so as to safeguard national sovereignty and national interests, to promote the development of e-commerce more quickly. This paper starts from the basic concept of electronic commerce to write, analyzed the current situation of the development of electronic commerce and the present E-commerce taxation problems, and puts forward some measures to solve the electronic commerce taxation problems, hoping to help the tax problems on electronic commerce online transactions. [Key words] Electronic commerce; tax policy; problems and solutions 目录 目录 一、引言 3 一、在线交易和征税问题概述 4 二、在线交易模型和流程 4 （一）在线交易的经营形态 4 （二）在线交易流程 5 （三）在线交易特点 5 四、电子商务对现行税收制度的影响 6 （一）电子商务对增值税的影响 6 (二) 电子商务对营业税的影响 7 （三）电子商务对关税的影响 7 五、我国应采取的对策 8 （一）完善税收法律，确定征税对象。 8 （二）完善征税手段 9 六、结论 9 参考文献 11 致谢 12 一、引言 电子商务到现在为止还没有具体的定义，从广义上说，电子商务就是应用电子化的工具或手段的商务活动；狭义上