电子商务下的税收征管问题研究-会计专业论文.docxVIP

电子商务下的税收征管问题研究 摘 要 电子商务的蓬勃发展，在促进全球贸易发展，产生广大税源的同 时，对传统税收征管体制提出了挑战。然而机遇和挑战并存。虽然我 国电子商务目前仍处于起步阶段，但我们也要迎头赶上，面对挑战， 抓住机遇，尽快、尽好地构建我国的电子商务税收征管体系，以促进 我国税收征管和电子商务的健康发展。 本文从电子商务以及税收征管的基本理论入手，对电子商务带来 的相关税收问题进行初步探讨，在借鉴国外的做法及研究成果的基础 上，结合国情提出完善我国电子商务税收征管的相关建议。 本文分四个部分：第一章介绍了电子商务的基本理论以及我国电 子商务税收征管现状。阐述了电子商务的定义、分类、交易流程及参 与主体，并将电子商务与传统商务进行了对比，介绍了电子商务的基 本特点。同时对于我国现行的税收征管立法及电子商务税收征管现状 作了简单介绍。第二章主要总结了电子商务对我国现行税收征管的不 利影响，包括对税负公平、税收要素、主要税种、税收征管方式、税 务稽查以及我国国际税收的影响。第三章对国际上电子商务税收政策 进行比较，主要考察了美国、欧盟以及OECD在电子商务税收问题上 的研究和实践中的不同做法。第四章笔者对完善我国电子商务税收征 管做了思考，提出了自己的理解和相关建议。 关键词：电子商务，税收流程，税务稽查，征管对策 THE RESEARCH ON THE TAX COLLECTION AND MANAGEMENT FOR ELECTONIC COMMERCE ABSTRACT The thriving e-commerce contributes to stimulate the global trade development for a larger scale of tax sources, which presents the pounding and challenges to the traditional tax collecting and managing systems. However, if there are no challenges, there are no chances. Lying in her new beginning of e-commerce, meeting all the challenges and grasping every opportunities, China tries hard to catch up the establishment of her better systems of the collection and management of tax revenues as soon as possible. This thesis based on the essential theories of e-commerce and tax collection and management with regard to the tentative research on the relevant issues. By means of the external experience and research results, this thesis proposed the relating suggestions on improving the legislation of tax collection and management to our national conditions. The thesis contains four main parts. The first chapter introduces the elementary theories of e-commerce including the concepts, the trade participants and the process of trade as well as its sorts. By comparing e-commerce with traditional business, this chapter states the basic characteristics of e-commerce. In addition, it provides a brief introduction to the legislation and regulation of tax collection and management and the e-commerce development present situation. In the secon