大数据时代电子商务征纳税面临的挑战与应对  

The Challenges and Countermeasures on the E-commerce Taxation in the Big Data Era

作　　者：王婷婷[1] 侯欢[1] 

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《当代经济管理》2015年第8期78-85,共8页Contemporary Economic Management

基　　金：国家社会科学基金项目<以人为本的税收法治观研究>(10BFX010);中国法学会部级法学研究课题一般项目<税收信息管理法制创新研究>(CLS(2013)C59);重庆市社会科学规划项目<推广电子发票与完善税收征管体系研究>(2014YBFX113);西南政法大学2014年度研究生科研创新项目<跨境B2C电子商务税收征管问题研究>(XZYJS2014132)

摘　　要：电子商务的蓬勃发展在催生了巨大的市场收益的同时,也因其具有的虚拟性、隐匿性、无纸性等特点给税收征管带来了难题。大数据的诞生在引领电子商务交易进步的同时,给电子商务税收领域带来的挑战与机遇并存。信息风险与信息失真问题成为税务机关必须克服的征管新难题,但大数据本身所具备的多样性、相关性、共享性等特点又为电子商务税收构成要件的确定和税收征管的实施带来了新的契机。面对大数据时代电子商务征税的挑战和机遇,如何"化弊为利",依托信息资源综合管理,从电子商务税收立法与税收征管的创新两方面进行双向改革,为我国在大数据时代下进行电子商务税收征管的决策和分析提供支持,成为我国税收制度发展亟待研究的重要课题。While the prosperous development of e-commeroe is creating huge market profit, it has also brought difficulties for tax collection and management due to its virtual, invisible and paperless features. In the tax collection and management of the e-commerce field, the coming of the big data era has brought both opportunities and challenges. On the one hand, tax authorities will have to overcome new difficult problems which are featured with information risks and information distortion. On the other hand, the unique characteristics of big data, such as diversity, relevance and sharing, also bring about new opportunities for determining the key elements of e-commerce taxation and implementing the tax collection. Faced with the opportunities and challenges of e-commerce in the age of big data, it has become an urgent and paramount subject for the tax authority to make good use of the overall management of information resources, conduct reform both in e-commerce tax legislation and innovation of tax collection and management, and provide support for the e-commerce tax collection and management decision-making and analysis of our country in the age of big data.

关 键 词：大数据时代 电子商务 税收征管 机遇 挑战 

分 类 号：F812.42[经济管理—财政学] F724.6