摘要

电子商务作为一种新型的贸易方式，在当前信息全球化和经济全球化的形式下，以其强大的竞争优势和生命力，迅速蔓延到国际商务的各个领域，并对国际经济格局的改变产生了深远的影响。电子商务节省了国际贸易交易成本，提高了交易的效率，改变了对外贸易交易流程，发展了第三方交易平台，增加了企业的竞争能力和创造了就业机会，对一国的对外贸易的各个方面和整体经济都产生了重要的影响。

本文对网络发票征收给我国电子商务带来的机遇与挑战研究；首先，第一章介绍了选题背景及意义、国内外研究现状和研究方法；第二章相关理论概述；分别阐述了网络发票、税收征管和电子商务的相关概念；第三章网络发票征收给我国电子商务带来的机遇；主要对电子商务营造良好的外部环境、电子商务发展的政策环境和电子商务工作方面的规划等方面带来了机遇；第三章网络发票征收给我国电子商务带来的挑战；分别对现行税制的影响，对税务管理的挑战和对税收法律的影响，并详细分析我国网络发票征收存在的问题分析；最后第五章完善电子商务税收征管的建议，主要从国外环境层面上、国外环境层面上和企业管理层面上提出相应的措施。

关键词： 网络发票；电子商务；对外贸易

ABSTRACT

E-commerce as a new type of trade, the current information in the form of globalization and economic globalization, with its strong competitive advantage and vitality, quickly spread to all areas of international business, and the changing international economic structure created profound influence. E-commerce saves international trade transaction costs and improve the efficiency of transactions, changing the foreign trade transaction process, the development of third-party trading platform, increasing the competitiveness of enterprises and create employment opportunities in all aspects of a country’s foreign trade and the overall economy have had a significant impact.

This paper invoice collection network to study the opportunities and challenges of electronic commerce; First, the first chapter introduces the background and significance, research status at home and abroad and research methods; The second chapter outlines the theory; invoices were elaborated network the main aspects of e-commerce to create a favorable external environment, the development of e-commerce and e-business policy environment of work planning; Chapter III network to invoice collection of e-commerce opportunities; tax collection and management and e-commerce related concepts brought opportunities; Chapter III network invoice collection challenges for our country electronic commerce; the impact of the current tax system, respectively, challenges and impact on the tax administration of the tax law, and a detailed analysis of the problem of the existence of the collection network analysis invoices ; Finally, Chapter recommendations to improve electronic commerce tax collection, mainly from foreign environmental aspects, environmental aspects and foreign enterprise management level corresponding measures proposed.

Key Words: Network invoice; Electronic commerce; Foreign trade

摘要……………………………………………………… 4

ABSTRACT………………………………………………….. 5

1绪论……………………………………………………. 8

1.1选题背景及意义………………………………………. 8

1.1.1选题背景……………………………………….. 8

1.1.2 研究意义………………………………………. 8

1.2国内外研究现状………………………………………. 9

1.2.1国外研究现状……………………………………. 9

1.2.2国内研究现状…………………………………… 10

1.3 研究方法…………………………………………… 12

2相关理论概述…………………………………………….. 13