电子商务环境下的税收征管问题研究

本科毕业论文

题目电子商务环境下的税收征管问题研究姓名张磊

专业财务管理

学号 201240080 指导教师曹艳娜

郑州科技学院工商管理学院

二○一六年五月

目录

摘要.............................................................................................................................. I Abstract ......................................................................................................................... II 1绪论.. (1)

1.1选题目的意义 (1)

1.2研究现状 (1)

1.2.1国外研究现状 (2)

1.2.2国内研究现状 (3)

1.3 研究思路与方法 (5)

2电子商务与税收征管理论概述 (6)

2.1电子商务概论 (6)

2.2税收概论 (6)

2.2.1税法的基本原则 (6)

2.2.2税收征管模式 (8)

2.3电子商务环境下的税收征管理论 (8)

3电子商务给税收管理带来的问题与挑战 (10)

3.1我国电子商务环境下税收征管现状 (10)

3.2电子商务下税收征管的问题 (10)

3.2.1国内问题 (10)

3.2.2国外问题 (12)

3.3支付交易电子化对传统征税方法的挑战 (14)

4完善我国电子商务环境下税收征管的对策 (16)

4.1提出适应电子商务环境的税收征管方案 (16)

4.2构建税收征管体系新程序 (16)

4.2.1建立电子商务登记号 (16)

4.2.2成立第三方平台 (17)

4.2.3采用电子专用发票 (17)

4.3建立电子稽核制度 (17)

4.4加强国际间税收征管与合作 (18)

4.5加快电子商务税收征管人才的培养 (18)

结论 (20)

致谢.............................................................................................. 错误！未定义书签。参考文献. (22)

电子商务环境下的税收征管问题研究

摘要

当前，随着互联网的迅速发展，其使用量和用户逐步增加，给电子商务的发展带来了良好的基础。电子商务的迅速发展，是当前互联网经济和经济全球化的必然结果，同时也给税务与征管部门带来了很多问题：越来越多的企业利用电子商务模式去经营，导致传统的贸易额迅速减少；互联网平台上的贸易额迅速增长，但税收征管部门没有与之相适应的电子商务环境下的税收征管的法律法规和政策，出现一个征税盲区，导致了税收的流失，严重影响我国的财政收入。现今，发展中国家和发达国家在关于对电子商务环境下的税收存在征与不征的问题，双方各执一词。本文针对这一问题展开讨论和研究。

本篇文章首先介绍了电子商务发展现状及相关的税收征管概念，然后简单介绍了我国电子商务环境中存在的税收征管的问题，结合我国的具体情况，吸收传统贸易中的税收征管的法律法规，从实际出发，制定出满足我国电子商务发展的税收征管法律法规与政策。甚者要加强国际间的经济交流与协作，减少国际贸易中的税收流失，引导我国电子商务健康迅速发展。

关键词:电子商务环境；税收；征管；

STUDIES OF TAX COLLECTION AND ADMINISTRATION UNDER E-COMMERCE

ENVIRONMENT

Abstract

At present, with the rapid development of Internet, its usage and user gradually increased, to the development of e-commerce has brought the good foundation. The rapid development of e-commerce is the inevitable result of the current Internet economy and economic globalization, but also brought a lot of questions to taxation and the collection and administration departments: more and more enterprises using e-commerce model to manage, lead to the traditional trade volume rapidly reduced; Internet platform trade rapid growth, but there is no corresponding tax collection and administration department under the electronic commerce environment of the tax collection and administration of laws, regulations and policies, tax a blind area, led to the loss of tax revenue, the serious influence our country's financial income. Today, in developing countries and developed countries about the electronic commerce environment of tax levy and no indications of problems, each side. Aiming at this problem to discuss and research.

This article first introduced the electronic commerce development present situation and the related concept of tax collection and administration, and then introduces the our country electronic commerce environment of tax collection and management problems, combined with the specific situation in our country, absorb the tax collection and administration in traditional trade laws and regulations, from set out actually, developed to meet the development of China's e-commerce tax collection and administration and policy laws and regulations. Moreover must strengthen the international economic exchanges and cooperation, reduce the tax evasion in