电子商务的税收征收管理问题分析-财政学专业论文.docxVIP

II Abstract With the rapid development of Internet ， electronic commerce has been developing vigorously and has become a part of most people’s lives. It not only changes the way of shopping, but also affects the traditional thinking of people, promotes the reform of production module and the way of management, it also produces huge impact to the traditional government function and the legal system. We can foresee that electronic commerce in our country will be more prosperous in the future ,and will play a more and more important role in national economic development. At present, electronic commerce tax collection and administration in our country are far behind the development of economy as well as society, they also fail to meet the way of information management tax, this situation must be changed. The particularity of the electronic commerce has enriched the connotation of the commodity economy, the taxation system based on traditional commercial mode no longer adapts to the electronic commerce, should be extended accordingly. So we need to revise and improve existing tax legal system,make it adapt to the characteristics of electronic commerce, and solve the problem of electronic commerce tax. Based on electronic commerce taxation problem’s analysis and institutional construction ,and spread it out, in accordance with the presentation, analyze problem and solve problem, the thesis will design the overall framework. Firstly, introduce the present situation of electronic commerce tax collection and administration. From the concept of electronic commerce, development status and classification, and then describe what is taxation ,and the objective situation of tax collection and administration in the electronic commerce as a new business in our country. Secondly, analyze the problem in electronic commerce tax collection and administration in our country. On study the characteristic of electronic commerce,such as all-weather, globalization, virtualization, convenience