【作者】 贾玢；

【导师】 额尔敦扎布；

【作者基本信息】 内蒙古师范大学 ， 政治经济学， 2004， 硕士

【摘要】 当前，随着互联网在全球的迅速普及和向经济的不断渗透，电子商务已成为全球商业增长速度最快的领域之一，它在带来巨大的潜在税收收入的同时，也在当前的税收理论、原则、征管及国际税收协调等各个方面引发了许多问题，值得我们关注和研究。 电子商务给税收体系和税收征管带来的影响是前所未有的。首先，传统的账表凭证计税方式受到冲击。传统意义上的税收征管是以纳税人真实的票据和单证等为基础的。而电子商务确是以无纸化交易的数字化信息存在的，使得税收征管失去可信的计税依据。其次，现行所得税税制着眼于有形产品的交易，规定了不同的课税规定。电子商务产生后，有形商品以数字化形式的传输与复制使得传统的有形产品和服务的界限变得模糊起来。占电子商务绝大多数份额的网上信息和数据销售业务，如书籍、报纸、CD及计算机软件和无形资产等由于易被复制和下载的特性，模糊了有形商品、无形劳务及特许权之间的概念，导致了课税对象的混乱和难以确认。再次，现行的增值税都是适用目的地原则征收的，但在电子商务中，就数字化商品而言，销售者不知其用户所在地，不知其服务是否输往国外，也就不知是否应申请出口退税。同时，用户也不能确知所收到的商品是来源于国内还是国外，也就无法确定自己是否应补交增值税。此外，同一台电脑可以同时拥有不同网址，不同的电脑也可以拥有相同的网址，网上交易的电子化，使税务机关清查供货途径和贷款来源更加困难重重，不仅导致目的地原则难以为继，而且对税负公平原则也造成了极大的冲击。第四，现行的国际税收管辖权一般分为居民税收管辖权和所得来源税收管辖权。而在电子商务中，由于交易的数字化、虚拟化、隐匿化和支付方式的电子化，交易场所、产品和服务的提供和使用难以判断，使所得来源税收管辖权失效，而各国现行的税收征管差异又使得税收的国际协调面临着巨大的挑战。 电子商务的发展在我国仅仅是一个开始，但我们也应看到它今后发展的巨大潜力，因此对待电子商务的税收问题，我们应采取一种积极的态度，一方面积极研究自己的方针政策，切实维护自身利益，另一方面，也要站在战略的高度，密切注视电子商务的发展，不能让税收政策成为其发展的阻碍，否则，会在经济全球化和信息北的过程中被淘汰出局。因此，对于电子商务中的税收及其征管问题，我们应采取如下策略:一是遵循国际上己达成共识的电子商务税收原则，促进电子商务的正常发展。二是加快电子化税收征管体系建设，提高税收征管质量和效率。三是加快电子税务建设，强化增值税管理，加大电子商务中税收问题的研究投入，尽快出台符合我国国情的电子商务税收制度。四是密切关注国际动态，积极加强国际交流与合作，借鉴和吸取国际上关于电子商务税收问题的先进经验措施，以适应全球一体化的经济发展趋势，促进我国经济的健康发展。更多还原

【Abstract】 With the rapidly-widespread use of Internet and the increasingly economic infiltration of Internet, Electronic Commerce has become one of rapidly-developed commercial fields in the world. It can increase potential incomes on tax revenue. We are paying a good deal of attention and studying many problems on current tax theory, tax policy, tax collection, tax management and international tax coordination.Electronic Commerce has a great effect on tax revenue system, tax collection and tax management, which has never existed before. Firstly, traditional method of calculating tax in terms of account books is coming under attack. Traditionally, people collect and manage tax on a basis of a taxpayer’s actual tax payment receipts while there just exists digital information on tax collection and tax management in Electronic Commerce. Therefore, people have no reliable basis for calculating tax payments. Secondly, income tax system in effect is aimed at dealing in visible products and has various tax payment regulations. Since Electronic Commerce came into being, visible products have been transmitted and copied in terms of digits, which makes boundary line between visible products and services become increasingly obscure. Because information and data-selling business on networks such as books, newspaper, CD, computer software and intangible asset are easily copied and downloaded, concepts among visible products, invisible labor services and special permission are made dim. That makes the confusion of taxation objects. Thirdly, value added tax (V.A.T.) in effect is suitable for the principle of destination. However, as far as commodities in terms of digits in Electronic Commerce are concerned,sellers do not know where the users are, whether the services have been exported abroad as well as whether they should apply for export drawback. Meanwhile, the users are not sure whether commodities they have received are from their home or abroad, and they are not sure whether they should pay V.A.T. In addition, one computer can have different web addresses while different computers can have the same web addresses. As a result of trade exchange on networks, it is increasingly difficult for tax departments to make an inventory of the origins of goods and of loans. People can not continue using the principle of destinations. Fourth, international tax revenue jurisdiction is generally divided into inhabitant tax revenue jurisdiction and income origin tax revenue jurisdiction. But in Electronic Commerce income origin tax revenue jurisdiction has no effect due to difficult judgment of where the trade deals, who provide and use products and services. The differences of tax collection and tax management among countries all over the world make international coordination faced with a big challenge.The development of Electronic Commerce is just a beginning in China. But we should know its huge potential in the future development. As for tax revenue problems in Electronic Commerce, we should take a positive attitude. On one hand, we make efforts to study our general and special policies to safeguard our interests. On the other hand, we should pay close attention to the development of Electronic Commerce. We do not make it to be an obstacle of tax policies, or we will be eliminated during the process of the globalization of the world economy. As a result, we should take the following measures: 1) to follow the principle of tax revenue in Electronic Commerce on which we have reached an agreement with other countries in the world as well as to promote the normal development of Electronic Commerce; 2) to increase the creation of electronic tax revenue system and to improve the quality and efficiency of tax collection and tax management;3) to speed up the building of electronic tax business, to strengthen the management of V.A.T., to add investment on studying problems of tax revenue in Electronic Commerce and to work out tax policy in Electronic Commerce which is most suitable for Chinese condition; 4) to pay close attention to internationa更多还原