浅谈电子商务与税收.doc

浅谈电子商务与税收 学院 专业 学号 姓名 指导老师 职称 【摘 要】 在21世纪以来，随着网络信息化的迅速发展，电子商务成为了一种新型的商务活动方式，与传统的商业贸易方式相比较，电子商务更具有快捷性，简便性以及安全性能更高，并且运营陈本低、用户范围广等热点。从而也增加了商业贸易中的效率，但与此同时，电子商务的出现也是的传统的税后模式面临着巨大的挑战。随着电子商务的发展，建立在互联网基础上的这种与传统的有形的贸易完全不同的“虚拟”的贸易形势很难被现有的税收制度所涵盖。电子商务的隐匿性以及交易本身的数字化又与税务机关获取的信息能力和税收征管水平不相适应，这也就导致了传统贸易主体与网络贸易主体之间的税负不公。本文通过介绍电子商务的相关概述以及根据搜集的资料而发现的电子商务在税收方面所存在的问题，并且进一步分析电子商务的发展趋势，同时本人针对这些问题提出了一些相关的对策，同时得出相关的结论。 【关键字】：信息化；电子商务；税收；效率；贸易 Abstract In the 21st century, with the rapid development of network information technology, e-commerce has become a new kind of business activities, compared with the traditional commercial trade, e-commerce, more quickness, simplicity and security, higher performance, Chen, a wide range of users hot and operators. Thus increasing the efficiency of the commercial trade, but at the same time, the emergence of e-commerce is also a traditional after-tax model is facing a huge challenge. With the development of electronic commerce, built on the Internet on the basis of this traditional tangible trade completely different virtual trade situation is difficult to be covered by the existing tax system. E-commerce occult and the digitization of the transaction itself incompatible with the tax authorities to obtain information capacity and level of tax collection, which also led to the unfair tax burden between the traditional main trade network trade body. In this paper, the introduction of e-commerce Overview and based on the data collected and found the problems of e-commerce in terms of taxation, and further analysis of the development trend of e-commerce, I proposed some countermeasures to address these issues, at the same time draw Related conclusions. 【Keyword】：Information Technology；E-commerce；Tax；Efficiency；Trading 目 录 TOC \o 1-3 \h \z \u 【摘 要】 2 Abstract 3 1.电子商务概述 5 1.1电子商务定义 5 1.2电子商务的运作模式 5 1.3电子商务的发展现状 5 2.电子商务税收的特点 5 2.1虚拟化 5 2.2隐蔽性 6 2.3便捷性 6 3.电子商务对税收制度的挑战 6 3.1电子商务是课税主体难以确定 6 3.2电子商务使课税客体和课税依据难