电子商务对税收的影响及其对策

内容摘要
 
电子商务是伴随着现代信息技术的迅速发展而产生的一种新型的交易和流通模式，极大地促进了世界经济贸易的发展，显示出越来越强大的生命力。但是近几年来,电子商务的发展日新月异,它以高速、快捷、低成本、高效率的优势成为21世纪的主要贸易方式,它代表着未来贸易的发展方向。随着电子商务的发展,相应的税收问题也变得越来越复杂,给原有的税收制度和税收征管提出了极大的挑战。所以在互联网的电子交易中,税收问题一直是个难题,传统经济时代的老方法已不能解决信息时代的新问题。比如电子商务对传统税收原则、税务管理提出了挑战。本文在揭示我国电子商务发展中存在的税收问题基础上,探讨了电子商务对我国现行税制的影响,并提出了我国目前应采取的相应对策。

关键词
电子商务；税收管辖权；税务管理；税收对策
 
ABSTRACT

With e-commerce is the rapid development of modern information technology generated a new type of transaction and circulation patterns, which greatly promoted the development of world economy and trade, showing more vitality. But in recent years, rapid development of electronic commerce, it is high speed, fast, low cost, high efficiency advantages of the 21st century the main means of trade, it represents the future direction of trade. With the development of electronic commerce, the corresponding tax issues become more complex, given the existing tax system and tax administration presented a great challenge. Therefore, the Internet's electronic transactions, the tax issue has been a problem, the traditional economy can not solve the age-old method of the information age, new problems. Such as taxation of electronic commerce on the traditional principle of tax administration challenges. This paper reveals the development of electronic commerce tax issues that exist on the basis of the electronic commerce on the impact of our current tax system and proposed to be taken by our current countermeasures.

KEY   WORDS

E-commerce；Tax jurisdictions；Tax administration；Tax Policy

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