电子商务课税“突围”:立足有效征管的制度设计

How to Tax the E-commence ——An Institutional Approach to Efficient Tax Collection

电子商务课税已经成为大势所趋。在虚拟的网络交易环境下,寻找有效的征管抓手以解决征纳之间信息不对称问题,是实现电子商务税收有效课征的前提和关键。本文分析了我国目前在税收制度与征管手段两个方面存在的制约电子商务课税的问题,从制度设计的角度提出了以有效征管为基础来设计电子商务的相关税收制度,基于此,提出了结合税收制度设计培育征管抓手的方法和路径,尤其是结合"营业税改征增值税"对电子商务课税的制度设计和相应的征管问题提出了进一步完善的建议。

Currently, e-commerce tax imposition has become the trend of the times. While in the virtual network environment of transaction, how to find effective mechanism of collection and management to solve the problem of information asymmetry between the tax collection and paying is the premise and key to achieve effective e- commerce tax imposition. This paper analyzes the problems which restrain e-commerce tax imposition in tax system and tax collection measures, and proposes to design related tax system of e-commerce based on efficient collection and management from the perspective of system design.