我国电子商务税收征管探讨..doc

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 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 with the anonymous payment system there is no tangible connection contract, the process and results of the audit will not leave marks. Thus, in e-commerce and tax avoidance under the conditions of the struggle against anti-avoidance will be fiercer. Key words E-commerce；Tax；Collection and management 目 录 摘要．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．I Abstract．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．II 第1章 绪论．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 1.1 研究背景．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1