电子商务税收征管问题分析及对小策思考.docVIP

目 录 摘 要 I Abstract Ⅱ 一、 目前我国电子商务的发展现状以及发展趋势 1 (一)我国电子商务的发展现状 1 (二)我国电子商务的发展趋势 2 二、 电子商务税收征管存在的问题 3 (一) 税源监管难度大 3 （二）税务管理环节困难 5 （三）电子商务状态下税务稽查的难度加大，效率降低 6 三、电子商务税收征管分析及对策 6 (一)世界各国对电子商务采取的税收政策 6 (二)针对我国当前形势提出适应电子商务税收征管的建议措施 7 结语 10 致 谢 11 参考文献 12 摘 要 电子商务正以前所未有的速度发展，这是知识经济和经济全球化的必然结果。电子商务以其方便快捷的电子化，导致电子商务的飞速发展和日趋成熟，越来越多的企业搬到网上经营，其结果是一方面带来传统贸易方式的交易数量的减少，使现行税基受到侵蚀，另一方面由于电子商务是一个新生事物，税务部门的征管及其信息化建设还跟不上电子商务的进展，造成了网上贸易的“征税盲区”，网上贸易的税收流失问题十分严重。在电子商务税收征与不征及如何征的问题上，发达国家与发展中国家在理论与实践上都存在着较大差异，也缺乏现有的征管模式和征管办法。本文就是为解决这一问题展开讨论的。 本文首先简要论述了我国电子商务的发展现状，为下文的探讨提供了一个完整的理论背景。然后详尽分析了电子商务引致的一系列税收征管问题及其成因，突显出我国现行税法的许多空白和漏洞，指出强化我国的电子商务税收对策己成为当务之急。最后分析了国外的电子商务税收对策，以期为我国的电子商务税收征管对策提供参考和借鉴。 关键词：电子商务、税收、问题、对策 Abstract E-commerce is developing at unprecedented speed, this is knowledge economy and economic globalization are the inevitable result. Electronic commerce with its convenient electronic, lead to fast development of electronic commerce and matures, more and more companies are moving to online business, the result is a way of bringing traditional trade on reducing the number of transactions, make the current tax base has been harmed, on the other hand, because of electronic commerce is a new New New thing, and the tax agency collection and informatization construction also couldnt keep up with the progress of e-commerce, caused online trade blind tax, tax evasion online trade questions are very serious. In the electronic commerce tax levy and not levy and how to levy on the question of developed countries and the developing countries in theory and practice, and also differences in the lack of current collection modes and collection methods. This paper is to solve the problem of the debate. This paper first briefly discusses our country electronic commerce development present situation, as discussed below provides a complete theoretical background. Then a detailed analysis of electronic commerce a series of tax collection caused