电子商务环境下的税收流失问题及解决对策研究.doc

电子商务环境下税收流失问题及对策研究 摘 要 电子商务通常是指是在全球各地广泛的商业贸易活动中，在因特网开放的网络环境下，基于浏览器、服务器应用方式，买卖双方不谋面地进行各种商贸活动，实现消费者的网上购物、商户之间的网上交易和在线电子支付以及各种商务活动、交易活动、金融活动和相关的综合服务活动的一种新型的商业运营模式，对传统的税收政策及税收管理正带来一系列的影响。国际互联网的跨国交易加大了税收征管难度，电子商务环境下的税收流失问题不容忽视。电子商务的出现,对现有的金融、税收、法律等制度提出了新的挑战,给税收征管法的各项制度带来了极大的冲击。本文从税制结构、税收征管、电子商务、税收管辖权、国际避税等方面分析税收流失产生的原因,并提出要在积极开展税收国际合作的同时,坚持国家税收主权原则,注意加强税收工作的软硬件建设,促进我国的税收征管工作走向现代化、国际化。本人尝试在中国大陆现有的税收原则和税制下，通过对电子商务税收征管的全面探讨，参考世界各主要国家和我国台湾地区电子商务税法的立法现状和立法趋势，结合中国大陆目前电子商务的发展状况，就电子商务环境下得税收流失问题提出意见和建议。 关键词： 电子商务； 税收影响； 税收对策 Under the environment of electronic commerce tax erosion problems Abstract Electronic commerce as a new business form, the traditional tax policy and tax management is brought a series of influence. International Internet transnational transactions increased tax collection difficulty, in the environment of electronic commerce tax erosion problems should not be ignored. The emergence of electronic commerce, the existing financial, tax, legal system and put forward the new challenge, to the law of tax collection and management has brought great shock. This article from the structure of tax system, tax collection and management, electronic commerce, tax jurisdiction, international tax avoidance and other aspects of tax loss causes, and put forward to actively carry out international tax cooperation, adhere to the national sovereignty principle of Taxation, pay attention to strengthening the work of tax software and hardware construction, promote Chinas tax collection and management modernization, internationalization. I try in Chinas existing principles of Taxation and tax system, the electronic commerce tax collection and management is comprehensive discuss, with reference to the worlds major countries and Taiwan District of our country electronic commerce tax legislation current situation and legislative trends, combined with the Chinese mainland at present situation of electronic commerce development, e-commerce environment tax erosion problems suggestion