网络经济与税收征管模式问题研究

伴随着互联网的高速发展和网络经济的快速兴起,电子商务已经成为当今经济发展的主要引擎,电子商务的税收征管问题也成为各国政府的研究热点。对电子商务征税,一方面能促进经济发展,另一方面也能阻碍经济发展。文章首先介绍网络经济中电子商务的发展现状及其特征,然后比较研究了国内外税收政策,并对我国传统税收体系受电子商务的影响作了分析,最后提出针对性的建议和对策。

Study on Electronic Commerce and Mode of Tax Collection

With the rapid development of Internet and popularity of e- commerce activities,e- commerce has become the mainstream of future economic development,and tax collection of e- commerce has become a hot issue for the government in the world. There are pros and cons of tax collection,which can promote economy and can hinder the economy. This paper introduces the development status and characteristics of e-commerce,and compares the tax policy at home and abroad,and then an analysis of the impact on traditional tax collection system by e- commerce is made. At last,specific recommendations and countermeasures are put forward.