设为首页|加入收藏|网站地图|RSS
请选择搜索分类 新闻 留学 专题

电子商务税收征管新模式探究

发布时间:2011-12-16 22:51 来源:工大在线字号:T|T

  电子商务税收征管新模式探究
  
  摘    要
  
  随着信息技术和网络技术的飞速发展,电子商务在全球迅速普及并掀起新的商业革命。电子商务由于具有与传统贸易不同的特征,如虚拟性、电子化、数字化等,对建立在传统有形商业交易基础上的税收征管产生巨大冲击。
  
  由于电子商务的特征,越来越多的企业搬到网上经营,其结果是一方面带来传统贸易方式的交易数量的减少,使现行税基受到侵蚀,另一方面由于电子商务是一个新生事物,税务部门的征管及其信息化建设还跟不上电子商务的进展,造成了网上贸易的“征税盲区域”,网上贸易的税收流失问题十分严重。本文就是为解决这一问题展开研究的。决电子商务税收征管问题必须从修订政策以及改善税收流程出发。
  
  本论文主要分为五大部分。
  
  第一部分为绪论,主要阐述了电子商务的内涵,包括电子商务的界定、分类以及其发展现状。最后初步介绍了电子商务税收的研究背景,并提出了本论文的研究意义。
  
  第二部分是介绍税收制度和征管的影响。主要从理论和实践上分析了电子商务对税收管辖权、税收原则、税务管理、税款征收、税务稽查以及税收征管法律责任等的影响及挑战,由此提出了建立电子商务税收征管新模式的必然性。
  
  第三部分对现行税收征管法、税收实体法进行适当的修改、补充、重新界定和解释。
  
  第四部分为电子商务征管新模式的设计与构想。本章以第三部分为前提,再根据B2B电子商务模式的特征提出了解决方案。在B2B上引入电子发票的概念,优化了发票的开发、验证、管理等流程,使传统税收征管在电子商务下得到完善。
  
  第五部分介绍电子票据的安全技术的一些算法,作为理解SET体系中电子安全的参考。
  
  关键字:电子商务,税收征管,电子发票,税收征管模式
  
  Abstract
  
  Along the rapid development of information and network technology, Electronic commerce popularized and started the new commercial revolution rapidly in the whole world. there is a huge impact in the tax revenue collection established in the tradition visible commercial trade foundation ,because E-commerce exists some different characteristic with the traditional trade,such as hypothesized, computerization, digitization and so on. Electronic Commerce develop fast,it’s more and more improtant that carries on optimizating traditional tax revenue collection
  
  Due to the characteristics of e-commerce,more and more enterprises have moved their commercial activities onto the Internet,which leads to the decreasing of the transactions in the traditional commercial form and greatly impact on the current network, the transaction activities could not be taxed in time . The writer will analyze the current status, the reasons, and try to advice some solutions to solve this serious problem.
  
  The present paper altogether consists of five chapters.
  
  The first chapter will mainly introduce the connotation of Electronic Commerce, which includes the limits, classification as well as development of Electronic Commerce at present situation. Finally it initially introduced the electronic commerce tax revenue's research background, and proposed the research significance of this dissertation.
  
  The second chapter has mainly analyzed the’s influence and the challenge to the tax revenue jurisdiction, the tax revenue principle, the tax administration, the tax collection, the tax affairs examination as well as the tax revenue collection legal liability of Electronic Commerce from the theory and the practice, and it accord this to proposed the inevitability of establishing a new model for Electronic Commerce tax revenue collecting.
  
  The main contents of the third part of the existing tax law, tax law changes as
  
  appropriate to supplement and re-defined and explained.
  
  Part IV is divided into a new mode of collection and management of e-commerce design and concept. To Part III of this chapter is divided into the premise, and then in accordance with the characteristics of B2B e-commerce model proposed solution. B2B introduced in the concept of e-invoices to optimize the development of invoices, verification and management processes, the traditional tax collection and management has been improved in the next e-commerce.
  
  The fifth section describes the security of e-paper technology, a number of algorithms, understanding of SET as an electronic security system for reference.
  
  Keywords: Electronic commerce, Tax revenue collection, Electronic receipt, Tax revenue collection model.

图库

更多

网友评论

排行

点击 评论 关注