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1、我國電子商務(wù)稅收征管問題研究Ourcountryelectroniccommercetaxcollectionproblemresearch南昌工程學(xué)院本科畢業(yè)論文摘要電子商務(wù)是以商務(wù)活動為主體，以計算機網(wǎng)絡(luò)為基礎(chǔ)，以電子化方式為手段，在法律許可范圍內(nèi)所進行的商務(wù)活動交易過程。電子商務(wù)已經(jīng)成為經(jīng)濟全球化重要工具，對于在掌握資源配置主動權(quán)、提升國家的綜合競爭力等方面起著重要的作用。我國在國民經(jīng)濟和社會發(fā)展“十二五”規(guī)劃綱要中明確提出，要積極發(fā)展電子商務(wù)，加快發(fā)展電子商務(wù)。這將有利于優(yōu)化調(diào)整我國經(jīng)濟結(jié)構(gòu)，有利于加快進一步融合全球化的步伐，提升國際競爭力。電子商務(wù)對后工業(yè)時代經(jīng)濟增長具有強大
2、推動力。隨著電子商務(wù)快速的發(fā)展，電子商務(wù)本身具有交易虛擬化、交易網(wǎng)絡(luò)化、無紙化操作等特點對于現(xiàn)行的稅收征管提出了嚴峻的挑戰(zhàn)。針對電子商務(wù)稅收征管一系列問題，本文對我國電子商務(wù)稅收征管問題進行了研究。本文闡述了電子商務(wù)概念及其對我國稅收征管的影響。根據(jù)我國電子商務(wù)發(fā)展的特點，借鑒世界各國的稅收征管政策，提出針對我國電子商務(wù)如何稅收征管和制度建設(shè)的政策建議。關(guān)鍵詞：電子商務(wù)稅收征管稅收對策I南昌工程學(xué)院本科畢業(yè)論文AbstractLectroniccommerceisthebusinessactivitiesasthemainbody,onthebasisofcomputernetwork
3、,bymeansofelectronicmeans,inlegalpermissionrangeofbusinesstransaction.E-commercehasbecomeanimportanttoolofeconomicglobalization,ontheinitiativeintheallocationofresources,promotingthecomprehensivecompetitivenessofcountriesplaysanimportantrole.Inthenationaleconomicandsocialdevelopmentinourcountryi
4、nthe12thfive-yearplanoutlineclearlyputforwardthattodevelope-commerce,acceleratethedevelopmentofe-commerce.TuningofwhichwillbeconducivetoChina'seconomicstructure,isconducivetoacceleratethepaceoffurtherintegrationofglobalization,theinternationalcompetitiveness.Electroniccommercetothepost-industria
5、lerawithastrongdrivingforceofeconomicgrowth.Withtherapiddevelopmentofelectroniccommerce,electroniccommercehasvirtualizationandnetworking,paperlesstradeoperatingcharacteristicsforthecurrenttaxcollectionandadministrationputforwardseverechallenges.Toelectroniccommercetaxcollectionaseriesofproblems,
6、thispaperstudiestheourcountryelectroniccommercetaxcollectionandadministration.Thispaperexpoundstheconceptofe-commerceanditsimpactonChina'staxcollectionandadministration.Accordingtothecharacteristicsoftheelectroniccommercedevelopmentinourcountry,drawlessonsfromtheworldpolicyoftaxcollectionandadmi
7、nistration,putforwardinviewoftheourcountryelectroniccommercehowtotaxcollectionandadministrationandthesystemconstructionofpolicyrecommendations.Keywords：Theelectroniccommerce;Taxcollectionandadministration;Thetaxcountermeasur
