电子商务环境下的税收问题研究  

Research of tax questions under electronic commerce environment

作　　者：高燕[1] 杨柳[1] 

机构地区：[1]武汉轻工大学经济与管理学院,湖北武汉430023

出　　处：《武汉轻工大学学报》2015年第4期97-100,共4页Journal of Wuhan Polytechnic University

摘　　要：在信息化时代,电子商务得到前所未有的发展,这既是知识经济快速发展的必然产物,也是经济全球化迅猛发展的必然结果。电子商务因其方便快捷,因而带来网上经营企业的数量不断增加,直接导致采用传统贸易方式交易的企业的数量大大减少,这无疑会侵蚀现行的税基。同时,电子商务作为一种新型的经营模式,其发展显著领先于税收立法、税务征管及其信息化建设,从而造成网上交易的"征税盲区",带来严重的税收流失问题。该研究分析了对电子商务环境下税收征管面临的新问题,进而提出加强税收征管的对策。In the information age,unprecedented development of e- commerce is the inevitable outcome of the rapid development of intellectual economy and economic globalization. Electronic commerce is a quick and convenient form of transaction,so that it attracts a large number of companies,directly lead to the traditional trade way of enterprises greatly reduced the number of trading there is no doubt that the current tax base？ was severely eroded. At the same time,the electronic commerce as a new business model,significantly,its deve- lopment ahead of tax legislation,tax collection and management and information construction,resulting in online trading tax ＂ blind spots and serious＂,serious problem of tax evasion. In this paper,the electronic commerce environment of tax collection and administration is facing new problems,and further puts forward some measures for strengthening tax collection and administration.

关 键 词：电子商务 税收 征管 

分 类 号：F810.423[经济管理—财政学]