网络经济下的税收征收管理研究

飞速发展的网络经济一方面开拓了税源，另一方面也因其网络化、虚拟化、无形化、国际化等特点对我国现行税收征管制度提出了严峻挑战，加剧了税收的征收难度。文章分析了网络经济对现行税收征管制度的挑战的具体表现形式，确立了适应网络经济的税收征管原则并提出了网络经济下的税收征管措施优化构想，以期减少国家的税收流失，营造公平竞争的市场环境。

Study on the Administration of Tax Collection under the Network Economy

The rapid development of the network economy broadens the sources of revenue. Meanwhile, it presents a serious challenge to our current taxation system because of its features such as networking, virtualization and internationalization, and intensifies the difficulty of tax levy. This paper analyzes the network economy specific forms of challenge to the current tax collection system, establishes the principle of tax collection and management which is adapted to the network economy and puts forward the idea of optimizing tax collection and management measures in order to reduce the loss of national tax revenue and create a market environment for fair competition.