中国电子商务税收征管力评价研究  

Research on evaluation of China's E-commerce tax administration capability

作　　者：曹海生[1] 汤兵勇[1] 

机构地区：[1]东华大学旭日工商管理学院,上海200051

出　　处：《黑龙江大学自然科学学报》2012年第5期602-607,613,共7页Journal of Natural Science of Heilongjiang University

基　　金：国家科技支撑计划项目(2012BAH19F04)

摘　　要：从对税收征管的流程分析出发,构建一个基于过程管理的税收征管力评价指标体系和评价模型,用它对我国当前电子商务税收征管能力进行了评价。评价结果发现,我国当前税收征管体系对电子商务的税收征管力严重不足,在税收征管的各个环节中普遍存在着薄弱现象;现有的税务登记方式难以对电子商务进行有效的税源掌握;对电子商务中存在着的纳税不遵从缺乏强有力的查出手段和威慑能力,有可能导致普遍的纳税不遵从。为适应对电子商务进行税收征管的需要,必须对现有税收征管体系进行整体改造和提升。Beginning with the process analysis of tax administration, an evaluation index system and an evaluation model of tax administration capability based on the process management is constructed. Then, China＇ s current tax administration capability on Ecommerce is evaluated by them. The evaluation results state that China＇ s current tax administration capability on Ecommerce is seriously insufficient, and the weakness commonly exists in most links. The existing tax registration mode is difficult to master tax sources in Ecommerce. The absence of strong detecting means and deterrence ability on tax nocomplying may lead to a common tax nocomplying. Therefore, it is neces sary to overall reconstruct and enhance the existing system for tax administration on Ecommerce.

关 键 词：电子商务 税收征管 评价指标 评价模型 

分 类 号：F203.9[经济管理—国民经济]