电子商务课税困境及其挑战对策研究

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1、集美大学诚毅学院毕业论文题目电子商务课税困境及其挑战对策研究__届：__2011届_______专业：__工商管理___学生姓名：__黄超达_学号：_2011935048___指导老师：___杨春娇_职称：___讲师___年月日YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktraff

2、icsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject电子商务课税困境及其对策研究[摘要]鉴于电子商务普遍存在征纳税双方信息不对称、偷税漏税时有发生、纳税申报和税款缴付效率低，遵从成本高、税收稽查力量薄弱等诸多难题,如何构建合理有效的相关税收制度已经成为政府和企业必须考虑的问题之一。基于此，本文将对电子商务模式下呈现出的课税新问题、新方法、新特征等进行研究，并通过对西方现有电子商务税收方案及对策的归纳分析，梳理西方先进的理论与实际经验，进而结合我国电子商务

3、税收课税现状，提出电子商务所得性质的识别规则，国内销售和出口销售的税收区分标准，寻求建立既能适应电子商务管理的需求又能解决传统商务遗留问题的税收征管体系。本文研究对促进电子商务行业健康发展乃至维护国家税收权益，都具有重要的理论和现实意义。[关键词]电子商务税收遵从税收征管C2C电子发票YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibi

4、nCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobjectTheResearchonElectronicCommerceTaxDifficultiesandCountermeasures[Abstract]Taxrevenueofe-commerceusuallyencountersmanyproblemssuchasinformationasymmetryofbothtaxpayingandcolle

5、ctingsides,taxevasion,lowefficiencyoftaxdeclarationandpayment,highcompliancecostsandweaktaxinspect.Therefore,howtobuildareasonableandeffectivetaxsystemhasbecomeoneoftheconcernsofthegovernmentandenterprises.Inlightofthis,thepresentstudyanalyzesthenewproblems,methodsandfea

6、turesofe-commercetaxation,andintroducestheadvancedwesterntheoriesandpracticeofe-commercetaxationscheme.BasedonChina’spresente-commercetaxationsituation,thisstudyproposestherulesforidentifyinge-commerceincomepropertiesanddistinguishedtaxationstandardsofdomesticsalesandexp

7、ortsales,aimingtoestablishataxcollectionandadministrationsystemthatcanbothsatisfythedemandofe-commercemanagementandsolvetheproblemsintraditionalbusinesstaxation.Thisstudyisofgreattheoreticalandpracticalsignificancefornotonlythehealthydevelopmentofthee-commerceindustrybut

8、alsothemaintenanceofnationaltaxrevenue.[keywords]ElectronicCommerceTaxComplianceTaxCollectionC2CElectro