我国电子商务税收流失问题及其治理措施  

Tax Losses of Chinese E-commerce and Its Control measures

作　　者：朱军[1] 

机构地区：[1]南京财经大学财政与税务学院,江苏南京210046

出　　处：《财经论丛》2013年第2期42-49,共8页Collected Essays on Finance and Economics

基　　金：国家自然科学基金资助项目(70973050);江苏高校优势学科建设工程资助项目(PAPD)

摘　　要：电子商务税收流失问题在相关国家引起了高度重视,美国许多学者测算了本国整体、相关州政府电子商务的税收流失规模。对此,本文重点采取回归分析下的"平均税负法"首次估计了我国电子商务的税收流失规模,对影响电子商务税收治理的相关因素进行了理论分析和数值模拟。最后,提出治理我国电子商务税收流失的政策建议。The problem of tax losses in e-commerce has been paid more attention in some countries. In this regard, many scholars in the United States estimated the scale of e-commerce tax losses of the whole nation or relevant states. This paper es- timates Chinese e-commerce tax losses by means of average taxation burden method. It is found that the average loss rate of taxation is about 13 percent in China. Theoretical analysis and numerical simulation are also adopted to analyze relevant factors affecting the implementation of e-commerce tax policy. Finally, this article presents some recommendations as to how to control Chinese e-commerce tax losses.

关 键 词：电子商务 税收流失 治理措施 

分 类 号：F810.42[经济管理—财政学]