电子商务条件下的税收流失问题探讨
[毕业论文关键词]:电子商务；税收流失；税收征管
Abstract Since the end of the twentieth century, the development of the computer science and communications technology has been growing constantly. Due to the booming development of Internet and information technology, e-commerce becomes very influential in the global economy. Besides, owing to the gradual maturity of computer science and communications technology, all aspects of the society, including economic and political are more or less affected. The advent of the era of e-commerce has created the current new mode of operation and extremely generous benefits as well as flourishing business opportunities, greatly accelerates the development of China’s economy, increases the economic source of tax levy in China and effectively promotes the development of the world economy. However, because of the globalization, virtualization and paperless operation and concealment of e-commerce, the traditional tax law, trade pattern and tax levy suffer strong impact. With the development of network technology, e-commerce is widely used gradually; the trade through the quick, convenient and low cost e-communication saves a lot of links, but also causes large-scale tax erosion. Even at the beginning, the degree of the development of e-commerce in China is still at the primary stage, it is likely to hinder the progress of tax levy; along with the advent of the era of e-commerce, electronic trade brings problems, especially tax erosion should not be neglected, and causes great influence since its not only reduces the state revenue, but also may affect the resources allocation and results in a series of unmanageable social effects. Therefore, the paper discusses tax erosion under the condition of e-commerce and finds solutions of tax erosion.
[Key Words]：electronic commerce；tax revenue loss；tax collection and administration
目 录
摘 要I AbstractII
一、引言1
（一）研究背景1
（二）研究目的和意义1
（三）文献综述2
二、电子商务下的税收流失理论分析2
（一）电子商务税收流失界定2
（二）电子商务税收流失的影响 3
三、电子商务税收流失问题与现状分析4
（一）税收流失问题的发展现状4
（二）电子商务税收流失问题的产生原因4
四、电子商务下的税收流失的应对策略6
（一）解决电子商务下税收流失问题的原则6
（二）电子商务下税收流失的现状与对策 7
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