电子商务税收征管机制创新研究  

Study on Innovation Mechanism of Tax Collection and Administration of Electronic Commerce

作　　者：梅洪常[1] 杨艺[2] 雷小华 张德海[4] 

机构地区：[1]重庆工商大学管理学院,重庆400067 [2]重庆工商大学计算机科学与信息工程学院,重庆400067 [3]重庆市地方税局,重庆400019 [4]重庆工商大学商务策划学院,重庆400067

出　　处：《西部论坛》2015年第5期37-41,共5页West Forum

基　　金：国家发改委电子商务试点项目(发改高技〔2012〕2218-R121201)

摘　　要：随着电子商务的飞速发展,电子商务税收征管成为热点问题。本文借鉴境外电子商务税收征管经验,构建电子商务税收的电子发票征管架构,从纳税主体、征管流程和委托代征等角度设计电子商务税收征管机制,并提出完善法律法规、建立征管信息平台、出台优惠政策、加强人才培养等对策建议。Tax collection and administration of electronic commerce becomes a hot issue with the rapid development of electronic commerce. Based on overseas experience, a tax collection and administration architecture of electronic invoice is constructed. Further, tax collection and administration mechanism of electronic commerce is designed from the perspective of taxpayer, process and commission levy. Some countermeasures and suggestions are proposed from the perspectives of perfecting law system, constructing information platform, introducing preferential policy and training personnel.

关 键 词：电子商务 税收征管 电子发票 委托代征 纳税主体 税收征管机制 税收征管流程 征税税制 征税方式 

分 类 号：F812.42[经济管理—财政学] F724.6