摘 要从上世纪九十年代开始，中国电子商务开始发展至今，对中国的经济发展倾注了明显的活力，尤其是在2008年经济危机之后，电子商务超越了传统的经济模式，快速发展，纯电子商务企业应运而生。但由于电子商务环境的过于复杂，使得我国对税收征管的程序和方法跟不上电子商务发展的脚步，电子商务税收征管难，产生了税收流失问题。而且，税收征管理论研究并没有跟上电子商务发展的步伐。在电子商务环境下，税务机关的税收征管能力较弱，对税收征管的监管存在系统缺陷。本文认为，依据我国国内税收现状分析，要完善电子商务税收征管体制，就要从总体上把握电子商务对我国的税收制度带来的问题，根据国外已出台的税收政策和先进的管理措施，结合我国现阶段税务机关对电子商务的税收征管对策，完善监管，加强我国对电子商务税收征管工作的监管力度。86231

毕业论文关键词：税收；征管；电子商务

Improve the tax collection and management of electronic commerce

Abstract   In the nineties of last century, Chinese e-commerce began development so far, pours into to China's economic vitality is obvious, especially in the wake of the 2008 economic crisis in the world, e-commerce beyond the traditional economic mode, the rapid development, pure electronic business enterprise have emerged。 Compared with foreign countries, our country electronic commerce development started late, but the development momentum is good。 However, theory of Taxation, collection system research has failed to keep up with the development of electronic commerce。 Under the electronic commerce environment, the hand weak tax authorities of tax collection and management capabilities, the characteristics of the tax collection and management of the existing system deficiencies exist。 On the other hand because the electronic commerce environment Transactions and the complexity of the our country on the procedures and methods of the tax collection and  resulting in the electronic commerce tax to tax collection, tax loss problem。 This paper argues that, for the study of electronic commerce tax collection and administration system should be China's domestic tax status analysis, from the overall grasp of e-commerce to our country "s tax system brings problems, according to abroad has been introduced to the tax policy and advanced management measures, CF in China now stage tax authorities on tax collection and administration of electronic commerce in。 Suggestions for improvement, strengthen our country to the electronic commerce tax collection and management。

    Keywords: tax; collection and management;electronic commerce; 

目  录

0 引言 1

1 我国电子商务发展现状 1

1。1电子商务在我国的发展 1

1。2目前我国电子商务发展趋势 1

2 电子商务发展给我国税收征管带来的影响 3

2。1电子商务对我国税制要素确定的影响 3

2。2电子商务对我国现行税收征管的影响 4

3 我国电子商务税收征管存在的问题分析 5

3。1现行税收征管模式不适应电子商务发展 6

3。2电子商务税收征管法律制度不健全 6

  3。3税务机关税收征管能力不足 7

4 完善我国电子商务税收征管对策 7

4。1完善电子商务税收法律制度