電子商務環(huán)境下稅收征管問題及其對策

摘要
電子商務正以前所未有的速度發(fā)展，這是知識經(jīng)濟和經(jīng)濟全球化的必然結(jié)果。電子商務以其方便快捷的電子化，導致電子商務的飛速發(fā)展和日趨成熟，越來越多的企業(yè)搬到網(wǎng)上經(jīng)營，其結(jié)果是一方面帶來傳統(tǒng)貿(mào)易方式的交易數(shù)量的減少，使現(xiàn)行稅基受到侵蝕，另一方面由于電子商務是一個新生事物，稅務部門的征管及其信息化建設還跟不上電子商務的進展，造成了網(wǎng)上貿(mào)易的“征稅盲區(qū)”，網(wǎng)上貿(mào)易的稅收流失問題十分嚴重。在電子商務稅收征與不征及如何征的問題上，發(fā)達國家與發(fā)展中國家在理論與實踐上都存在著較大差異，也缺乏現(xiàn)有的征管模式和征管辦法。本文就是為解決這一問題展開討論的。
本文首先簡要論述了電子商務的概念、特征及發(fā)展現(xiàn)狀，為下文的探討提供了一個完整的理論背景。然后詳盡分析了電子商務引致的一系列國內(nèi)國際稅收征管問題及其成因，突顯出我國現(xiàn)行稅法的許多空白和漏洞，指出強化我國的電子商務稅收對策己成為當務之急。最后分析了國外的電子商務稅收對策，以期為我國的電子商務稅收征管對策提供參考和借鑒。本人從基本原則、現(xiàn)行法律的完善以及構(gòu)建新的稅收征管模式等角度，提出了強化電子商務稅收征管的諸多對策。強調(diào)了我國應加強國際間稅收征管與合作的重要性，以減少稅收流失，引導我國電子商務向更加有利的方向發(fā)展。

關(guān)鍵詞:電子商務；稅收；征管；問題；對策

 
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
 
目錄
1 緒論 1
1．1選題的目的意義 1
1．2國內(nèi)外研究現(xiàn)狀 1
1.2.1國外研究現(xiàn)狀 1
1.2.2國內(nèi)研究現(xiàn)狀 2
1．3研究的思路與方法 2
2 電子商務概述 3
2. 1電子商務的定義與特征 3
2.1.1電子商務的不同定義 3
2.1.2電子商務的特征 3
2. 2電子商務的發(fā)展及現(xiàn)狀 4
2.2.1國外電子商務的發(fā)展概況 4
2.2.2我國電子商務的發(fā)展概況 5
2.2.3我國電子商務環(huán)境下稅收流失現(xiàn)狀 6
3 電子商務對稅收征管的影響 7
3. 1電子商務對稅收原則產(chǎn)生挑戰(zhàn) 7
3. 2電子商務對我國現(xiàn)行征管體系的影響 7
3.2.1對稅款征收造成影響 7
3.2.2給稅務管理帶來困難 8
3.2.3稅務稽查難度加大 9
3. 3電子商務對我國國際稅收的影響 10
3.3.1國際稅收管轄權(quán)沖突加劇 10
3.3.2國際避稅現(xiàn)象加重 10
3.3.3對稅收的國際協(xié)調(diào)提出更高要求 11
4電子商務環(huán)境下稅收征管分析及對策 12
4. 1借鑒國際上的電子商務征稅方案 12
4.1.1美國 12
4.1.2歐盟 12
4.1.3主要發(fā)展中國家 13
4.1.4經(jīng)濟合作與發(fā)展組織(OECD) 13
4.1.5存在差異的原因分析 14
4. 2我國電子商務稅收征管應遵循的基本原則 14
4.2.1稅收中性原則 14
4.2.2稅收公平原則 14
4.2.3稅收效率原則 15
4.2.4財政收入原則 15
4.2.5維護國家主權(quán)原則 15
4. 3強化電子商務環(huán)境下稅收征管對策 15
4.3.1提出適應電子商務環(huán)境下的稅收征管措施 15
4.3.2構(gòu)建我國電子商務稅收征管新模式 17
4.3.3加強國際間稅收征管與協(xié)作 19
5 結(jié)論 21
謝辭 22
參考文獻 23