私營企業(yè)電子商務(wù)稅收問題探析

電子商務(wù)論文編號:DZ018       包括:開題報(bào)告及任務(wù)書,論文字?jǐn)?shù):13433,頁數(shù):19

目  錄

1 緒論 ........................................................2
1.1 私營企業(yè)電子商務(wù)概述...................................... 2
1.2 文獻(xiàn)綜述 ..................................................4
1.3 研究目的與中心論點(diǎn) ........................................5
2 對電子商務(wù)征稅是電子商務(wù)發(fā)展的必然趨勢 ......................6
2.1 維護(hù)國家稅收主權(quán)的需要 ....................................6
2.2 國家宏觀調(diào)控的需要 ........................................6
2.3 確保稅收公平原則實(shí)現(xiàn)的需要................................ 6
2.4 避免稅收流失的需要 ........................................7
3 電子商務(wù)環(huán)境下私營企業(yè)存在的稅收問題 ........................7
3.1現(xiàn)行的私營企業(yè)電子商務(wù)稅務(wù)登記方法上存在的問題 .............7
3.2私營企業(yè)電子商務(wù)課稅客體和課稅依據(jù)上存在的問題 .............7
3.3對私營企業(yè)電子商務(wù)稅收征管監(jiān)督上存在的問題 .................8
3.4增大私營企業(yè)電子商務(wù)避稅的可能性........................... 9
4 對電子商務(wù)發(fā)展所帶來的私營企業(yè)稅收問題的應(yīng)對對策 ............10
4.1世界主要國家的私營企業(yè)電子商務(wù)稅收政策 .....................10
4.2各國對私營企業(yè)電子商務(wù)稅收政策的共識 .......................11
4.3電子商務(wù)環(huán)境下的私營企業(yè)稅收問題的應(yīng)對策略 .................11
5 結(jié)論 ........................................................16
參 考 文獻(xiàn) ...................................................18
致謝 ..........................................................19

摘   要

     私營企業(yè)已經(jīng)成為促進(jìn)我國經(jīng)濟(jì)快速增長最重要的支撐力量之一，在國民經(jīng)濟(jì)中占有十分重要的地位，而隨著計(jì)算機(jī)網(wǎng)絡(luò)和通信技術(shù)的日益發(fā)展，以及 Internet 的普及應(yīng)用，電子商務(wù)風(fēng)靡全球，并在越來越多的私營企業(yè)中得到快速推廣，但由于其虛擬化、數(shù)字化、隱匿化等特點(diǎn)，給我國私營企業(yè)的稅收工作提出新的而且相當(dāng)嚴(yán)峻的挑戰(zhàn)。
本文針對我國私營企業(yè)電子商務(wù)的發(fā)展現(xiàn)狀，認(rèn)真分析電子商務(wù)帶來的稅收問題，積極探索應(yīng)對電子商務(wù)的稅收問題對策框架。首先介紹了電子商務(wù)的基本涵義、特點(diǎn)；其次簡述了論文的寫作目的、現(xiàn)實(shí)意義并提出本文的中心論點(diǎn)；緊接著論述對電子商務(wù)征稅的必要性；然后闡述了在電子商務(wù)環(huán)境下，私營企業(yè)在稅務(wù)登記方法、課稅客體和課稅依據(jù)、征管監(jiān)督等方面上存在的問題；最后通過借鑒嘗試提出了私營企業(yè)電子商務(wù)稅收問題的研究對策。

【關(guān)鍵詞】電子商務(wù) 私營企業(yè) 稅收

Abstract

The private enterprise has been one of the most important forces that promote the quick growth of in China. Thus, it plays a very important part in the national economy. Along with the development of computer technology and communications and the preva lence of Internet, E-business has become fashionable all over the world, and is extended fleetly in more and more private enterprises. But due to its characteristics like virtualization, digital and obscurity, it has a big challenge to the private enterprise taxation.
This thesis focuses on the development of the private enterprise E-business, mainly analyzes the problems of taxation caused by it, and searches for the possible solutions. Firstly, it gives the basic definition and characteristics of E-business, then, it goes on to discuss the necessity of adopting E-business. Secondly, it outlines the aim of this thesis, as well as the operation significance and central meaning. Thirdly, the problems which might be caused by E-business, such as the method of tax registering, taxation object and taxation basis, supervise of taxation management, are expatiated. At last, the possible solutions after a series of attempts are given.

【Key Words】E-business; Private Enterprise; Taxation