我国电子商务中的税收问题研究

电子商务中的税收问题是电子商务领域中的前沿问题，是密切关系一国的经济利益，进而影响到国家主权的关键问题，也是规范电子商务法律秩序不可回避的重要问题。随着我国网络经济的繁荣发展，如何防止国家税收的流失，已成为我国急需要解决的难题。本文通过比较和借鉴各国和OECD的相关理论和实践，就现在我国电子商务存在的问题，试图提出解决我国电子商务税收问题的政策建议，希望有效解决征税存在的一些问题，保证国家的财政收入。

关键字：电子商务；税务登记；现金流
Study on Domestic Electronic Commerce
Taxation Issue
Abstract
The taxation problems of e-commerce is frontierissues in the field of electronic commerce, which closely relation to the economic interest of country and affect national sovereignty, but also the key problems of e-commerce laws regulating the important question unavoidable order. With China's economic development, how to prevent the loss of state tax has become a problem which we need to urgent to solve.Comparing and reference for the related theory and practice of the OECD and countries, and in the face of China's e-commerce problems, this paper tries to put forward the policy Suggestions which to solve the problems of China's e-commerce taxation.In that way, hoping it can effectively solve some problems of the tax and ensuring the countries’ revenue.
Key words: E-commerce;Tax Registration; Cash Flow

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