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1、我國電子商務稅收征管問題研究Ourcountryelectroniccommercetaxcollectionproblemresearch摘要電子商務是以商務活動為主體，以計算機網(wǎng)絡為基礎，以電子化方式為手段，在法律許可范圍內(nèi)所進行的商務活動交易過程。電子商務己經(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、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，加快發(fā)展電子商務。這將有利于優(yōu)化調(diào)整我國經(jīng)濟結構，有利于加快進一步融合全球化的步伐，提升國際競爭力。電子商務對后工業(yè)吋代經(jīng)濟增長具有強大推動力。隨著電子商務快速的
2、發(fā)展，電子商務本身具有交易虛擬化、交易網(wǎng)絡化、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)。針對電子商務稅收征管一系列問題，本文對我國電子商務稅收征管問題進行了研究。本文闡述了電子商務概念及其對我國稅收征管的影響。根據(jù)我國電子商務發(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如何稅收征管和制度建設的政策建議。關鍵詞：電子商務稅收征管稅收對策AbstractLectroniccommerceisthebusinessactivitiesasthemainbody，onthebasisofcomputernetwork，bymeansofelectronicmeans，i
3、nlegalpermissionrangeofbusinesstransaction.E-commercehasbecomeanimportanttoolofeconomicglobalization，ontheinitiativeintheallocationofresources，promotingthecomprehensivecompetitivenessofcountriesplaysanimportantrole.Inthenationaleconomicandsocialdevelopmentinourcountryinthe12thfive-yearplanoutline
4、clearlyputforwardthattodevelope-commerce,acceleratethedevelopmentofe-commerce.TuningofwhichwillbeconducivetoChina’seconomicstructure,isconducivetoacceleratethepaceoffurtherintegrationofglobalization，theinternationalcompetitiveness.Electroniccommercetothepost-industrialerawithastrongdrivingforceof
5、economicgrowth.Withtherapiddevelopmentofelectroniccommerce，electroniccommercehasvirtualizationandnetworking，paperlesstradeoperatingcharacteristicsforthecurrenttaxcollectionandadministrationputforwardseverechallenges.Toelectroniccommercetaxcollectionaseriesofproblems，thispaperstudiestheourcountrye
6、lectroniccommercetaxcollectionandadministration.Thispaperexpoundstheconceptofe-commerceanditsimpactonChina’staxcollectionandadministration.Accordingtothecharacteristicsoftheelectroniccommercedevelopmentinourcountry，drawlessonsfromtheworldpolicyoftaxcollectionandadministration，putforwardinviewofth
7、eourcountryelectroniccommercehowtotaxcollectionandadministrationandthesystemconstructionofpolicyrecommendations.Keywords:Theelectroniccommerce;Taxcollectionandadministration;Thetaxcountermeasure第一章電子商務的概述1.1電子商務的含義電子商務
