关于电子商务税法法律制度中课税对象的研究

网络时代的高速发展，各种类型的网站如雨后春笋般迅速发展，刚刚起步的中国电子商务以其潜在的无限商机吸引着大量资金的涌入，焕发出蓬勃的生命力。电子商务正以强劲的势头影响着企业的生产经营方式、商务交易模式、人们的生活消费方式和政府的工作方式，给社会经济的各个方面带来了根本性的变革，其中，就包括对传统税收法律制度的挑战。
作为一种全新的交易模式，电子商务中出现了新的课税对象，并导致了针对传统商务活动而制定的现行的税收政策、税收征管法律制度难以适用或无法操作。其根本原因在于电子商务作为一种全新的商业运行模式，其导致了新的课税对象的出现。为此，要解决电子商务税收问题，重新构建我国的税收法律体系。
在界定电子商务课税对象的基础上，本课题对我国电子商务税收法律的构建提出了建议，即电子商务中因出现了新的课税对象——网络信息商品，为此应制定新的电子商务网络信息商品税收法律制度，并制定相关实施细则，完善电子商务涉税程序法与实体法，使电子商务主体的权利得以充分保障，其义务得以顺利履行。
关键字：电子商务；税收法律；课税对象

Abstract
As the rapid development of the Internet, the types of websites have developed as rapid as mushroom grows of China's e-commerce, has just started its potentially limitless opportunities to attract an influx of a large number of funds glow with vibrant vitality. E-commerce is a strong momentum to affect the production and the management of enterprises, business transaction mode, the consumption patterns of people's lives and the government work, to the various aspects of the socio-economic fundamental change, which, including traditional the challenges of the tax law system.
A new object of taxation, e-commerce as a new trading patterns and lead to the traditional business activities and develop the current tax policy, tax collection and the legal system are difficult to apply or can not operate. The fundamental reason is that the e-commerce as a new commercial operation mode, which led to the emergence of a new object of taxation. So, in order to solve the problem of e-commerce taxation, we need to rebuild the country's tax and legal system.
Based on the definition of e-commerce taxation object, the subject of China's e-commerce taxation law suggested that e-commerce due to the emergence of a new object of taxation - Network Information Goods, this should develop new electronics Business network Information commodity tax the legal system, and the development of relevant implementation rules, and improve e-commerce tax-related procedural law and substantive law, e-commerce the main rights can be fully protected, smooth fulfill its obligations.
Key words: electronic；commerce tax；tax laws

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