电子商务环境下税收征管问题及其对策.doc

电子商务环境下税收征管问题及其对策

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 the foreign e-commerce tax Treatment that in the hope of offering reference for our country.I am from angles such as the basic principle,improving the existing laws,as well as building a new model in terms of tax collection and management,have proposed a great deal of countermeasures for tax administration of e-commerce.Have put emphasis on the importance of strengthening international tax administration and cooperating in order to reduce the loss of tax revenue,lead e-commerce of our country to develop towards more favorable direction.

Keyword:E-commerce;Tax revenue;administration;Question;Countermeasure
 
目录
1 绪论 1
1．1选题的目的意义 1
1．2国内外研究现状 1
1.2.1国外研究现状 1
1.2.2国内研究现状 2
1．3研究的思路与方法 2
2 电子商务概述 3
2. 1电子商务的定义与特征 3
2.1.1电子商务的不同定义 3
2.1.2电子商务的特征 3
2. 2电子商务的发展及现状 4
2.2.1国外电子商务的发展概况 4
2.2.2我国电子商务的发展概况 5
2.2.3我国电子商务环境下税收流失现状 6
3 电子商务对税收征管的影响 7
3. 1电子商务对税收原则产生挑战 7
3. 2电子商务对我国现行征管体系的影响 7
3.2.1对税款征收造成影响 7
3.2.2给税务管理带来困难 8
3.2.3税务稽查难度加大 9
3. 3电子商务对我国国际税收的影响 10
3.3.1国际税收管辖权冲突加剧 10
3.3.2国际避税现象加重 10
3.3.3对税收的国际协调提出更高要求 11
4电子商务环境下税收征管分析及对策 12
4. 1借鉴国际上的电子商务征税方案 12
4.1.1美国 12
4.1.2欧盟 12
4.1.3主要发展中国家 13
4.1.4经济合作与发展组织(OECD) 13
4.1.5存在差异的原因分析 14
4. 2我国电子商务税收征管应遵循的基本原则 14
4.2.1税收中性原则 14
4.2.2税收公平原则 14
4.2.3税收效率原则 15
4.2.4财政收入原则 15
4.2.5维护国家主权原则 15
4. 3强化电子商务环境下税收征管对策 15
4.3.1提出适应电子商务环境下的税收征管措施 15
4.3.2构建我国电子商务税收征管新模式 17
4.3.3加强国际间税收征管与协作 19
5 结论 21
谢辞 22
参考文献 23