我国电子商务环境下的税收监管问题研究

【摘 要】电子商务随着计算机、网络和通信技术日新月异的发展，对全球经济一体化产生巨大的推动作用。作为不同于传统的贸易方式，由于电子商务虚拟化、隐匿化、流动性等特点，对建立在传统的生产、贸易方式基础之上的税收监管影响广泛，给我国税收管理提出新的而且相当严峻的挑战.如何为电子商务的发展营造公平、有序的税收环境，充分发挥税收的宏现调控和为国聚财作用，为我国经济在新世纪的国际竞争中争取有利位置，已经成为税收理论研究的一个重要课题。
本文主要研究了电子商务的概念、分类、特点;通过分析电子商务引起的税收问题，对税收原则的影响,对现行的税制要素的动摇以及对现行的主要税种的影响进而研究建立电子商务的标准、设立适应电子商务的税收法律、设计适应电子商务的税收制度，完善适应电子商务方式的税种，并且提出了对电子商务税收管理的对策。

【关键词】电子商务；税收监管；税收政策
Study on Tax Administration under E-commerce Environment of our country
 
Abstract: Electronic commerce has witnessed a remarkable progress with the progress with the rapid envelopment and integration of computer, network and communication technology, which in turn greatly promoted economic globalization. Different from traditional trading method and with its unique feature of being virtual, hidden and mobile, electronic commerce has made a wide impact on the existing tax collecting method, involving business operation tax , thus created a new and tough challenge to our country’s taxation administration, which was established upon traditional production and trading forms .In order to win a favorable position for our national economy in global competition in the new century, it has become an important subject for our taxation theory to study how to create a fair and orderly taxation environment for the development of electronic commerce, and make full use of taxation system to regulate and control macro-economy ,and raise funds for the government.
This paper made a concise description on the concept ,classification and features ,of electronic commerce .By analyzing the problems caused by electronic commerce, and the impact on the existing taxation principles, taxation system factors and major tax forms ,this article is focused on how to establish electronic commerce standard ,set up appropriate taxation laws ,build up taxation systems and optimize tax forms, thus provides absolution for electronic commerce taxation administration.
Keywords: Electronic Commerce;； Taxation System；Taxation Policy 

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