論電子商務(wù)環(huán)境下的稅收問題及對(duì)策

電子商務(wù)論文編號(hào):DZ078  論文字?jǐn)?shù):13698,頁數(shù):19

目  錄

1.電子商務(wù)對(duì)傳統(tǒng)稅收的挑戰(zhàn) ..............................................2
1.1傳統(tǒng)的稅收主體常設(shè)機(jī)構(gòu)標(biāo)準(zhǔn)難以適用 ...................................3
1.2電子商務(wù)的客體所得性質(zhì)難以劃分 .......................................3
1.3稅收管轄權(quán)難以確定 ...................................................4
2.電子商務(wù)對(duì)我國現(xiàn)行稅收的影響 ..........................................4
2.1電子商務(wù)將影響稅收三方面效率的實(shí)現(xiàn) ...................................4
2.2 電子商務(wù)對(duì)稅務(wù)管理的影響 ............................................5
2.3電子商務(wù)將對(duì)現(xiàn)行的稅收征管方式的影響 .................................6
3.各地區(qū)電子商務(wù)稅收政策分析 ............................................7
3.2 發(fā)達(dá)國家與發(fā)展中國家對(duì)電子商務(wù)征稅觀點(diǎn).............................. 9
4.電子商務(wù)環(huán)境下的稅收問題及其對(duì)策 ......................................10
4.1電子商務(wù)環(huán)境下所引發(fā)的稅收問題 .......................................10
4.2電子商務(wù)環(huán)境下稅收問題的對(duì)策 .........................................12
5.結(jié)論 .................................................................16
參考文獻(xiàn) ................................................................18
致    謝 ................................................................19

摘    要

    電子商務(wù)的快速發(fā)展使電子商務(wù)交易成為商品貿(mào)易的主要手段，電子商務(wù)的特殊交易方式給傳統(tǒng)稅收體制及稅收管理模式帶來了巨大的挑戰(zhàn)，電子商務(wù)時(shí)代的稅收問題已成為各國稅收法律制度嶄新而迫切解決的課題。我國目前關(guān)于電子商務(wù)交易的稅收征管法律上幾乎是一個(gè)空白如果不及時(shí)指定相關(guān)的稅收制度與稅收手段，以明確納稅對(duì)象或交易對(duì)象，必然造成國家稅收的流失，抑制經(jīng)濟(jì)發(fā)展的步伐。如何解決關(guān)于電子商務(wù)稅收征管過程中的征收、監(jiān)控、管轄、管理等問題均依賴于稅務(wù)法律的進(jìn)一步完善，本文認(rèn)真分析了電子商務(wù)發(fā)展帶來的稅收問題，并積極研究和提出應(yīng)對(duì)電子商務(wù)的稅收對(duì)策。

【關(guān)鍵詞】電子商務(wù)  稅收  挑戰(zhàn)與影響  問題  對(duì)策

Abstract

The rapid development of e-commerce transactions, e-commerce has become the main means of merchandise trade. E-commerce transactions to the special traditional tax system and revenue management model has brought about tremendous challenges, E-commerce revenue has become a new and urgent national legal system to resolve the tax issue. China's current laws on e-commerce transactions, the tax collection is an almost blank if not promptly designate the tax system and tax measures specifically targeted to taxpayers or trading partners, it will inevitably result in the loss of state tax revenue and curb the pace of economic development. E-commerce tax collection process on how to resolve the collection, control, jurisdiction, Management issues are dependent on the further improvement of tax laws. This paper carefully analyzes the development of e-commerce taxation issues, study and proposes countermeasures to deal with the taxation of electronic commerce.

【Key Words】E-commerce; Revenue; Challenges and impact; Problems; Countermeasures