文档介绍：电子商务环境下相关税收问题的探讨
摘要
网络时代的到来,为世界经济带来了广阔的发展空间。电子商务的出现,更是为全球经济带来了无限商机。电子商务作为社会经济一种新的重要活动方式,给税收带来机遇的同时,也给税收带来了挑战。本论文在系统分析电子商务对税收的影响的基础上,对几个典型的电子商务征税方案进行了评析,并介绍了国际上对电子商务税收的主张,然后对我国电子商务税收的基础对策(包括短期和长期对策)提出了前瞻性的建议,最后在电子商务税收信息化对策中设计了一套新型的,能有效监管电子商务的税收管理系统模式。
关键词:电子商务税收问题税收理论税收管理措施
ABSTRACT
The age, especially with the appearance of merce, has provided vast space for world economic development. As an important aspect of social and economic life, merce has brought to taxation work both opportunities and challenges. This thesis first analyzed the influence of merce on tax collecting. On the basis, ments on a several typical schemes for taxing merce. It then gives an introduction of international views over this matter, followed by some suggestions for China's designing (both long-term and short-term) of basic policies in this field. The final part of the thesis is devoted to the account of the author's design of a novel managing and monitoring system for taxing merce.
Key words:merce Tax questions Tax Theory Tax management measures
目录
一前言………………………………………………………………………1
二电子商务概论…………………………………………………………2
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三电子商务引发的税收问题…………………………………………4
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,税收流失严重…………………………………………4
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四电子商务税收对策…………………………………………………6
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,建立专门的网络商贸税务登记制度……………6
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,完善网上申报制度…………………………………7
,构筑信息共享网络……………………7
,搭建网络税务平台……………………………7
,防范电子商务国际避税…………………8
,提高税务人员的计算机操作管