电子商务环境下的税收政策探讨-公共管理专业论文.docxVIP

摘要 摘要 I I 摘 要 随着计算机、网络和通信技术日新月异的发展，电子商务在全球范围内得 到了迅猛的发展，极大的推动了全球经济一体化进程。与此同时，由于它的数 字化，虚拟化，隐蔽化的特性，给世界各国的税收制度和税收政策带来了严峻 的挑战。如何保证电子商务的健康发展，充分发挥税收的宏观调控作用，加大 我国税收制度和税收政策的研究力度，使我国经济在未来的国际竞争中占据有 利地位，己经成为一项重要的研究课题。 本文共分五个部分。第一部分简要介绍了本文的研究背景和文献综述，研 究方法和论文结构。第二部分对电子商务进行了简要概述，介绍了电子商务的 发展演变和趋势，并对其进行了经济学分析。第三部分着重介绍了电子商务对 税收的冲击和机遇，从税收原则、税收征管、税收体制、国际税收协定等不同 角度分析了电子商务对税收带来的挑战，并从促进税收征管信息化进程和降低 税收征收成本等方面分析了电子商务对税收带来的机遇。第四部分对电子商务 的税收政策进行国际比较和分析。通过对美国、德国以及 OECD 等发达国家和 国际组织以及发展中国家的电子商务税收政策进行深入分析，为确立我国的电 子商务税收政策提供借鉴。第五部分提出我国的电子商务税收政策的思路。最 后从遵守税收原则、完善相关法律制度、建立税收征管机制、加强国际税收合 作等方面提出我国的电子商务税收政策。 关键词：电子商务 税收 税收政策 Abstract Abstract II II Abstract Developing rapidly in global scope with the progress of computer, network and communication technology, the e-commerce promotes the integration process of economic globalization. At the same time, it has posed a severe challenge to the tax system and tax policy for all countries in the world because of its digitization, virtualization and hiding. how to protect the healthy development of e-commerce and make full use of tax role of macro-economic regulation and controls, speeding up the research of tax system and tax policy, having our economy occupy the vantage point during international competition. This dissertation is made up of five parts. The first part gives the meaning of e-commerce, characteristic, classifying and development status of e-commerce of our country. The second part expatiates on the further influence of our present tax system because of the development of e-commerce from four aspects of the meaning of tax policy, the basic principles of our tax, our existing tax legal system and tax policies combining the principles of public policy. The third part explains why our tax policy is difficult to adapt to the e-commerce from three aspects of elements of tax system, categories of taxes and the links of tax collection and management. The fourth part studies how to optimize the tax policy to adapt to the development of e-commerce combining