电子商务与税收论文正稿.docVIP

专业资料 word完美格式 摘 要 随着经济全球化产生的网络经济，极大程度上改变了人们现有的生活方式。而在网络经济中，电子商务起着核心作用。电子商务以数字化和网络化为基础，具有交易成本低、交易效率高、交易虚拟化等诸多特点，促成了传统贸易模式的转变，为经济发展提供了原动力，从而成为目前各国国民经济发展的重心和国家战略性支柱产业。随着社会科技的不断进步，我国国民素质的不断提高，网络已逐渐进入人们的生活，随之而来的是网络经济的发展，如：现今盛行的“淘宝”、“天猫”“京东”,电子商务贸易方式广受人们青睐。但事物都具有其两面性，电子商务迅猛发展的同时也为税收征管，税法规定提出了新的挑战，是否应该对电子商务征税，如何对电子商务征税成为近几年争论话题。 【关键词】网络经济 贸易 电子商务 挑战 税收征管  Abstract Along with the economic globalization, network economy largely changed peoples existing way of life. In the network economy, electronic commerce plays a central role. Electronic commerce based on digital and network into, with lower transaction cost and transaction efficiency, virtualization, and many other features, contributed to the transformation of the traditional trade pattern, provides the motive power for economic development, and become the focus of national economic development at present and the national strategic pillar industry. With the constant progress of science and technology, society of our countrys national quality enhances unceasingly, the network has gradually into peoples lives, followed by the development of network economy, such as: nowadays prevalent taobao,tianmao,jingdong, e-commerce trade way is becoming more and more get the favour of people. But a coin has its two sides, the electronic commerce rapid development as well as tax collection and administration, tax law put forward new challenges, whether it should be a tax on e-commerce, how to tax on e-commerce Keywords: Network economy; Trade; E-commerce; Challenge; Tax collection and administration  目 录 第1章 电子商务发展现状分析 (1) 1.1 电子商务发展现状 (1) 第2章 电子商务的发展带来的税收问题 (2) 2.1电子商务对税收公平原则的影响 (2) 2.2电子商务对税收制度要素确定造成的困难 (3) 2.3电子商务的发展给税收征管制度带来的挑战 (3) 2.4电子商务对国际税收管辖权的影响 (3) 第3章 适应电子商务发展的税收对策建议 (4) 3.1修改和完善税法 (4) 3.2建立和健全税收征管制度 (4) 3.3加强国际间税收协调与合作开放 (5) 参考文献 (6) word完美格式 电子商务发展现状分析 1.1 电子商务发展现状 电子商务作为现代服务业中的重要产业，有“朝阳产业、绿色产业”之称，具有“三高”、“三新”的特点。“三高”即高人力资本