摘  要：随着我国互联网技术的成熟应用，电子商务的出现逐渐被大家所熟知。一方面，电子商务的发展增加了新的税源，推动了税收征管系统更加科学化、现代化；另一方面，电子商务致使税务流失越来越严重，人们沿用多年的税收征管体系也被打破。所以，研究电子商务税收征管体系建设既可以完善现在的税收体制，也可以维护电子商务发展和国家权益。本文先了解了电子商务税收征管理论知识，紧接着分析了电子商务税收征管带来的困难和问题，进而分析征管体系，并提出完善电子商务税收征管体系的对策建议。77603

毕业论文关键词：电子商务，税收征管，税收征管体系

Abstract：With the mature application of Internet technology in China, the emergence of e-commerce has gradually been known to everyone。 On the one hand, the development of electronic commerce increased new sources of revenue, promote the tax collection and management system more scientific, modernization; on the other hand, the electronic commerce resulting in tax erosion is more and more serious, people use many years of tax collection and management system has also been broken。 So, study on tax collection and administration of electronic commerce system can perfect the present tax system, but also can maintain the development of electronic commerce and the rights and interests of the state。 This paper first understand the electronic commerce tax collection and management on knowledge, followed by an analysis of the difficulties and problems brought by the electronic commerce tax collection and administration and analysis Collection and management system, and put forward to improve the e-commerce tax collection and management system of countermeasures and suggestions。

Key words: electronic commerce, tax administration, Tax collection and management system

目    录

1  引言 3

2  电子商务税收征管理论概述 3

2。1  税收征管的理论概述 3

2。2  电子商务的概述 4

2。3  电子商务涉税问题 4

3  电子商务税收面临的难题 6

3。1  税务登记很难正常实施 6

3。2  税收管辖难以确定 6

3。3  税种性质定位难度增加 6

3。4  税收征管难以有效进行 6

3。5  税收公平原则受到冲击 6

3。6  税务信息收集能力受到削弱 7

4  电子商务税收征管体系分析 7

4。1  税收征管总体系分析 7

4。2  税收征管体系关键要素分析 9

5  完善电子商务税收征管体系的对策建议 9

5。1  完善税务登记制度 10

5。2  明确税收管辖标准 10

5。3  制定积极有效的税收政策 10

5。4  推动税务机关信息化建设 10

5。5  健全和完善税收法律体系 10

5。6  提高税务机关人员综合素质 11