电子商务环境下税收问题探析

摘要
电子商务作为全球性的新经济现象，一方面有力地推进了社会经济的发展，另一方面电子商务作为一种新型的商业模式具有虚拟化、隐匿化、无纸化操作的快捷性、流动性等特点，给我们现行的税收制度、税收征管带来巨大的冲击。
本文以对电子商务活动引发的税收问题为切入点，在综合分析国际、国内电子商务税收问题及已有的相关理论、政策，准确把握国际上电子商务税收的问题及对策的基础上，对电子商务从税收经济学的角度给予深入分析。在既促进电子商务、网络经济发展又防止政府税款流失的原则下，借鉴国内外相关理论，结合我国电子商务以及税收工作的实际情况进行研究分析，用规范分析与实证分析相结合的方法，从电子商务条件下税收理论、税收原则、税法与税制的调整与完善，国际税收问题的处理以及税收征管模式的变革等角度提出了针对我国电子商务税收对策的一些探索性建议。

关键词：电子商务；税收；法律制度
The Analysis on the Taxation Issues under the Circumstance of E-commerce
ABSTRACT
As a new economic phenomenon, e-commerce on the one hand effectively promote the development of social economy, on the other hand, with the characteristics of virtualization , conceal , paperless operation, promptness and liquidity, it brings a huge impact to our current tax system and tax collection and administration.
Based on the comprehensive analysis of international and domestic e-commerce tax issues, the related theory and policy, an accurate grasp of the international e-commerce taxation issues and countermeasures, this paper takes the tax issues caused by the e-commerce activities as the starting point to deeply analyze e-commerce from the perspective of tax economics. Then on the principle of promoting the development of e-commerce and network economic as well as preventing the loss of government tax, the author uses the reference of related domestic and foreign theories and combines with the actual situation of e-commerce and tax issues in China to research and analyze the point and raises some exploratory suggestions for our e-commerce taxation countermeasures from the point of view of tax theory, tax policy, tax law, the adjustment and improvement of tax system, the dispose of international tax issues and the revolution of tax collection pattern.

Key words: e-commerce; taxation; legal system

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