我国电子商务税收征管探讨.pdfVIP

辽宁科技大学毕业设计（论文） 第 I 页 我国电子商务税收征管探讨 摘要 随着我国加入 WTO 与国际社会接轨，电子商务已不再只是概念和虚拟，而是 实实在在地渗透到各行各业中。为能创造一个更好的电子商务环境，国家已加大了 投资力度，并组织商榷了相关事宜。其中关于电子商务税法税收问题，已引起国家 高度重视，在国际上更是反响强烈。如何开展符合我国国情的电子商务税法税收， 已成为税务部门讨论的焦点。 税收是政府经济能力的主要来源。随着电子商务在 国际范围内的迅速开展，如何解决我国电子商务税收征管问题迫在眉睫。电子商务 活动具有虚拟化、多国性、流动性、无纸化操作和快捷性等特征，使传统的税收理 论和税收原则面临挑战。在 Internet 上，交易与匿名支付系统联接没有有形的合同， 其过程和结果不会留下审计痕迹。因此，在电子商务条件下的避税和反避税的斗争 将更趋激烈。 关键词 电子商务；税收；征管 辽宁科技大学毕业设计（论文） 第 II 页 Abstract With Chinas accession to the WTO and the international community to the world, is no longer just the concept of e-commerce and virtual, but real to penetrate into all walks of life. In order to create a better e-commerce environment, the state has increased investment, and organized discussion of related issues. Tax on the tax issues of e-commerce, has attached great importance to countries in the international community reacted strongly to even more. How to conduct e-commerce with Chinas national conditions tax revenue, the tax department has become the focus of discussion. Government revenue is the main source of economic power. As e-commerce at the international level, the rapid development of Chinas e-commerce how to solve the imminent problem of tax collection and management-commerce activities virtualization of the multinational, mobility, paperless operation and characteristics of speed, so that the traditional principle of tax theory and tax challenges. In the Internet, the transaction