电子商务税收征管问题探讨-金融学专业毕业论文.docx

摘 要
随着互联网技术的不断发展,电子商务在令球风起云涌。电子商务使传统贸易发乍了革命性的变化,山此也引发了许多税收问题。由于电子商务交易j虚拟化、数字化、隐医化,导致税收流失风险加大,并对现行税收理论、税收制度和税收征管提出了严峻的挑战。本文在此背景下提出问题并研究和探讨了税收原则、政策及征收管理的相关问题。在研究方法12,本文采用对比方法,首先比较分析了传统机制F和电子商务条件下的有关税收问题,其次借鉴国际经济组织、发达国家及发展叫1国家的相关政策,最后形成J’制定刺‘策的基本思路,并提¨卜螋何针刈性驶¨J操作’l'k的建议:譬如在处耻旧际税收关系时,要l骚特自坪0 r我m ‘J税收原!』!|J;进‘步加快我国网络信息化建殴程度:以及制定了四点有效的配套措施。本文弛分四章,第一章阐述FIz子商务的概念、分类、特征、发j醍演变殷趋势以及1U J二商务划社会经济的影响,第二蕾着重从理沦和实践卜分目ij{‘!.J:l{:}f务刈f‘统税收理论及税收管理方式的冲击和影响。第三章介绍了世界贸易组织、欧盟、国际经合组织、荚图等对电子商务所采取的主要税收政策,以便从中汲取可以借鉴的内容。第四章为文章的重点,提出了研究我国电子商务税收政策应采耿的思
路,进而阐述了我国税制改革的主要对策。
关键词:电子商务 税收原则 税收制度 税收征管
Abstract
With the development of the ,the merce is surging and fast-changing all over the EC has made The Traditional Trade e revolutionize change,this cause many Tax the Electronic,subjunctive, digital and covert cause the risk of tax losing this is a severe challenge
to today’S Tax Theory,Tax System and Tax was brought
forward on this essay make a deep study on tax principle,tax policy and some relating problem on tax essay adopted parative method in paratively some tax problems between traditional tax system
and merce condition,and using some policies of the international anizations,developed and developing countries for last,on above—mentioned basis,this essay established the basic main train of thougbt and proposed some useful and workable suggestion:such as on dealing with international tax relationship,we must insist on using the tax principle which was favorable, fastening our country’S IT construction,and setting up four effective measures.
This essay has four chapter 1 it gives an introduction of EC’S definition,classification,characteristic development,tendency and Influence to the social chapter 2 it mainly analyses the EC’S impact and Influence to the
traditional Tax Theory and the way of Tax Management on theory and practice.
Chapters 3 describe the main taxab