《我国电子商务中的税收问题与对策》-毕业论文（设计）.doc

我国电子商务中的税收问题与对策 摘 要 以电子商务为代表的网络经济是21世纪科技进步与全球一体化进程中的必然趋势，由于电子商务与传统商务有很大的不同，与之对在传统生产贸易建立起来的税收征管体系造成了很大的冲击，因此电子商务环境下的日益明显的税收征管问题，已经摆在了各国税务方面的学者专家以及工作人员的面前，同时也日益引起了各国政府的高度重视。对于电子商务税收如何征管涉及的并不多，具体税收征管的内容也是局限涉及到是否征税，税收管辖权等一系列问题。对于具体的税基，税率以及如何建立相关的征管体系没有具体的涉及。 由于电子商务本身所具有的虚拟、快捷、便利、超越时空限制等特征，使得交易的产品或服务可以直接在网上传送，交易费用的支付也可以通过网络完成。这在给商家带来无限商机、给消费者带来便利的同时，也使得现行税收面临前所未有的冲击和挑战。因为现行的税收政策、税收制度和税收征管是针对传统商务活动而做出的，并不能完全适用于无论在技术上还是在经营上都超越于传统商务活动的电子商务活动。因此研究电子商务引发的税收问题及税收原则、政策、法规和税务管理措施的制定已经势在必行。本文是在电子商务大环境下试图全面，系统，深入地对电子商务征管问题展开讨论研究，进而为我国的电子商务税收征管税法理论以及实践提供一些思路和参考意见。 [关键字]：电子商务；税收流失；税收政策 Chinas E-commerce Tax Issues And Countermeasures Abstract：In electronic business, as a representative of the network economy is the 21 st century scientific progress and global integration process in the inevitable trend, the e-commerce and the traditional business have very big different, and in the production of traditional trade established of tax collection and administration system caused great impact, so the situation of electronic commerce increasingly clear of tax collection and administration, in the countries have problems of experts and scholars taxation staff before, but also increasingly caused governments are highly valued. At present our countrys most scholars only stay in comparison, For the electronic commerce tax collection and management of how involved is not much, with the content of the tax collection and management is also limited the levy The e-commerce itself is virtual, quick, convenient, beyond time and space limit features, such as trade products or services that can be transmitted directly on the website, the cost of trading payment can also through the network of collaterals completed. This brought in to merchants to consumers unlimited business bring convenience and, at the same time, make the existing tax face unprecedented impact and challenges. Because the current tax policy, tax system and the tax collection and management is to make the traditional， and cant com