论文总字数：16125字

摘 要

当今各国经济发展已无法脱离世界这一融合的大环境，每个国家的社会状况和经济形态都在互相影响，无法割裂开来，全世界正处于一个知识经济不断创新发展的共同进程中，而电子商务就是知识经济所催生的全新产业，电子商务在当今社会生活中已经变得至关重要，作为发展势头迅猛的新兴产业也一直备受社会的关注，是人们日常广泛讨论的话题。凭借“互联网＋”所展现出来的便捷性和数字化优势，电子商务快速发展，日渐成熟。但这已然使传统的税收手段、法律管理条例和征收管理水平远远落后于电子商务的行业发展水平，导致现在电子商务行业的税收模式非常不完善，存在许多破绽，给传统的税收体制和征收管理模式带来了巨大的威胁和挑战。本文就是为解决电子商务税收征管产生的问题而展开的一系列探索和思量。

本文首先阐述了我国电子商务的发展背景和行业现状，然后对我国电子商务的特点以及产生征管问题的缘由进行了详尽的分析，并指出现阶段存在的各方面的漏洞。最后提出相应的对策以及建议。

关键词：电子商务 税收 征管 问题 对策

A study on e-commerce tax collection and administration in the era of "Internet "

Abstract

Today, the economic development of countries cannot be separated from the world as an integrated environment, and the social conditions and economic patterns of each country affect each other and are inseparable. The world is in the common process of continuous innovation and development of a knowledge-based economy, and e-commerce is the new industry created by the knowledge-based economy.E-commerce has become crucial in today's social life, and as a fast-growing emerging industry, it has also been in the spotlight of society and is a widely discussed topic on a daily basis.By virtue of the convenience and digital advantages demonstrated by "Internet ", e-commerce is developing rapidly and maturing day by day.However, this has made the traditional taxation methods, legal regulations and collection management levels far behind the level of development of the e-commerce industry, resulting in the e-commerce industry's taxation model is now very imperfect, with many breakdowns, bringing great threats and challenges to the traditional tax system and collection management model. This paper is a series of explorations and reflections to address the issues arising from e-commerce tax collection.

This article first elaborates on the development background and industry status of e-commerce in China, and then conducts a detailed analysis of the characteristics of e-commerce in China and the causes of the problem of levy and regulation, and points out the loopholes in all aspects that exist at this stage. It concludes with a corresponding response and recommendations.

Key Words:E-commerce;Tax revenue;Administration;Question;Countermeasure

目录

摘要 I

Abstract II

第一章 绪论 1

1.1选题背景及选题意义 1

1.1.1选题背景 1

1.1.2选题意义 2

1.2国内外研究现状 3

1.2.1国内研究现状 3

1.2.2国外研究现状 3

1.3研究思路与方法 4

1.3.1研究思路 4

1.3.2研究方法 4

第二章 电子商务概述 5

2.1电子商务的定义及特征 5

2.1.1电子商务的定义 5

2.1.2电子商务的特征 5

2.2电子商务的发展及现状 6

2.2.1我国电子商务发展概况 6

2.2.2我国电子商务税收现状 7

第三章 我国电子商务税收征管问题分析 8

3.1电子商务对税收要素的影响 8

3.1.1纳税主体难以确定 8

3.1.2课税对象难以界定 8

3.1.3纳税期限和纳税地点难以确定 9

3.2电子商务给税收征管带来的挑战 9

3.2.1税收管辖权难以确定 9

3.2.2税收征管手段滞后 9

3.2.3电子交易凭证难追踪 10

3.3电商法出台对电子商务税收征管的改善 10

3.3.1制度问题的改善 10

3.3.2信息不对称问题的改善 11

第四章 我国电子商务税收征管对策与建议 12

4.1构建现代化税收征管体系 12

4.1.1完善电子商务税务登记制度 12

4.1.2完善电子发票制度 12

4.1.3建立第三方电子支付代收代缴制度 13

4.2加大电商法的宣传力度 13

4.3提高税务机关信息技术水平 14

4.4出台并完善相应的税收优惠政策 14

第五章 结论 15

参考文献 16

致谢 17

第一章 绪论

1.1选题背景及选题意义

1.1.1选题背景

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