《电子商务环境下税收征管问题及其对策》-毕业论文（设计）.doc

精品 精品 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电子商务的概念、特征及发展现状，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国内国际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。本人从基本原则、现行法律的完善以及构建新的税收征管模式等角度，提出了强化电子商务税收征管的诸多对策。强调了我国应加强国际间税收征管与合作的重要性，以减少税收流失，引导我国电子商务向更加有利的方向发展。 关键词:电子商务；税收；征管；问题；对策 Abstract Electronic commerce(e-commerce) is developing with hitherto unknown speed,this is knowledge economy and globalization integration inevitable result.E-commerce causes the development at full speed and becoming riper by its convenient and swift electronization.more and more enterprises move to manage on the net, on one hand it result reduction of the trade quantity,make the current tax base corroded,on the other hand e-commerce is a new thing that administration and information construction of taxing authority can’t also catch up with the progress,have caused “blind area land of the taxation”,the tax revenue loss problem of online trade is very serious.Solicit taxing or not from e-commerce and problem of how to solicit,all there are greater differences on theory and practice between developed country and developing country,also lack the existing mode and method of administration.This article organizes discussion for solving the problem. This text has described briefly the concept,characteristic and current situation of the development of e-commerce at first,have offered an intact theory background for discussion below.Then analysis a series of tax collection and management questions between domestic and foreing commerce trade,show a lot of blanks and loophole of the current tax law of our country suddenly and point out strengthen our response e-commerce taxation has become a matter of urgency.Finally,analyzed