B2C电子商务纳税遵从关键性影响因素和其对策研究.pdf

摘要 摘 要 在B2C 电子商务环境下，由于纳税人与税务机关之间的信息不对称程度相 比线下环境进一步上升，使得纳税人的税收不遵从行为很难被税务机关侦知， 税务机关提高B2C 电子商务纳税人的纳税遵从度的尝试更加困难。 本文在深入剖析B2C 电子商务企业纳税遵从现状以及存在问题的基础上， 全面探讨了影响B2C 电子商务企业纳税遵从度的核心要素，研究了提高B2C 电 子商务企业纳税遵从度的两种思路，并结合某市国税局B2C 电子商务税收征管 现状提出了目前提高B2C 电子商务纳税遵从度的相关建议。论文的主要研究工 作包括：在传统纳税遵从影响因素探讨的基础上专门针对B2C 电子商务环境研 究了其中的重要影响因素；在电子发票运作机理的研究基础上，探讨了电子发 票在两种不同类型B2C 电子商务交易平台中的实际处理流程；研究了信息共享 情境下，税务机关与第三方电子商务中介信息整合的核心问题和相关解决思路。 以上问题的分析和探讨对于税务机关更好地管控电子商务企业，提高B2C 环境 下电子商务企业的纳税遵从度具有一定意义。 关键词：B2C 电子商务 纳税遵从 关键性影响因素 电子发票 第三方信息共享 I Abstract Abstract In the environment of B2C E -business, the problem of asymmetric information between taxpayers and tax authorities is more serious, this make the taxpayers tax noncompliance behavior is difficult to be detected by the tax authorities. Based on the analysis of B2C E-business enterprise tax compliance behavior in reality, this paper discusses the influence factors which affects B2C E-business enterprise tax compliance, puts forward two ways to improve the degree of B2C E -business tax compliance. The main work of this thesis can be summarized as follows: Based on discussing the influence factors of tax compliance on the traditional enterprises, the influence factors of tax compliance on the B2C E-business is researched; based on the research of E-invoice working mechanism, the application theory and the processing flows of E-invoice in two types of B-C business platform are discussed; how to make the tax authority