摘 要
电子商务是一种全新的商贸形式，它在网上实现浏览商品、定货、签合同、付款的全部过程，顾客、商家和银行之间通过Internet传递信息，完成整个交易过程。它在变革传统贸易体制和方式的同时，也对我国税收提出了新的挑战。如何对电子商务交易行为进行征税，是一个不得不解决的问题。本文首先对电子商务的发展状况进行了一定的介绍；然后深入分析了电子商务的发展对税收所带来的影响，即从电子商务对流转税以及所得税两方面进行了深入的分析；在此基础上，进一步分析了电子商务的发展给税收管理所带来的挑战；最后提出了一套电子商务课税的具体方案，并希望此方案对我国在电子商务下进行税收管理有一定的促进作用。
【关键词】电子商务；课税；资金流；方案
Abstract
Electronic commerce is a new commerce form, it realized the web browsing of goods, orders, contracts, the payment of the entire process, customers, businesses and banks through the Internet transmission of information, complete the entire transaction process. It is to change the traditional system of trade and at the same time, also raised taxes on the new challenge. How to conduct electronic commerce transaction tax, is a must to solve the problem. Be based on the development status of electronic commerce are analyzed; and then analyzes the development of electronic commerce to tax revenue influence, namely from the electronic commerce to the turnover tax and income tax two aspects to carry on the thorough analysis; on this basis, further analysis of the development of electronic commerce to tax management brings challenge; finally, put forward a set of e-commerce taxation plans, and hope this program on the E – commerce in our country under tax management to have certain simulative effect.
Key words：Electronic commerce；Tax；Capital flow；Scheme
目 录
致谢 0
