我国电子商务发展的税收政策分析.pdfVIP

Vol. 12 No.3 山东商业职业技术学院学报 第 12 卷第3 期 Joumal of Shandong Institute of Commerce and Technology Jun.2012 2012 年6 月 我 cil(!~ 商务绞展伪税收政策令祈 王鸿雁 (山东银座商城股份有限公司，山东济南 250000 ) 摘 要: 随着电子商务的迅猛发展，与之相关的税收政策问题日益突出。在国际上，由于各国经济和科技发 展水平的不平衡，对电子商务的税收政策态度存在明显的分歧。电子商务的高科技性、无形化、无界化、无纸化和 交易虚拟化等特征，对传统的税收理论和实践产生了巨大的冲击，传统的税法体系对其无法适从。良好的诚信体 系、法律环境、技术环境和与电子商务相适应的税收原则是构建完善的电子商务税收体系的基本前提。根据电子 商务的类型，借鉴国际上的先进经验，做出合理的税收政策选择，改革现行税制，促进我国电子商务的发展。 关键词: 电子商务;税收政策;分析 中图分类号: F810.422 文献标识码: A 文章编号: 1671 -4385(2012)03 -019 -06 Analysis of Tax Policy of the Development of E - Commerce in China WANG Hong - yan ( Sh阻dong Silver Plaza Co. Ltd. , Jinan , Shandong 250∞0 ， China ) Abstract : With the rapid development of e - commerce , the related taxation problems are getting increasing- ly prominent. In fact , due to the imbalance of the development of economy and technology of different nations , they have different attitude towards the tax policy in e - commerce. The characteristics of e - commerce , namely , high technique , invisibleness , borderless , paperless and transaction virtualization , bring a great impact on traditional tax theory and practice. Therefore , traditional tax system is not suitable for e - commerce. Good credit system , law en- vironment , technical environment and taxation principle suitable for e - commerce are the prerequisite of construc- ting e - commerce t缸 system. ßased on the types of e - commerce and international advanced experience , the poli- cy - makers should reform the current tax system to promote the