探讨我国电子商务的税收征管

Explore our country＇ s tax collection of e-commerce

在电子商务快速发展的今天，它带来经济利润的同时，也带来了税收流失。各国针对电子商务引起的税收流失问题，提出了一些改进方案。通过了解电子商务发展现状及国外电子商务的税收征管，知道国际上有两种税收征管模式，即通过分别控制“信息流”、“资金流”来加强税收征管。结合我国国情及电子商务的税收征管现状，我国电子商务税收征管应以控制资金流来进行，由银行代扣代缴，并由此设计出我国电子商务税收征管模式图。

Today, the rapid development of e-commerce, it brings economic profit, but also brought the loss of tax revenue. Every countries made some improvements for the problem of revenue loss caused by e-commerce. By understanding the status of development of e-commerce and the tax collection of e-commerce in foreign, knowing that there are two kinds of tax collection international. It is that strengthen tax administration by controlling the ＂information flow＂ and ＂Capital flow＂.Combined with the national conditions and the status of tax collection of e-commerce in China, We should be control the capital flow by banks withholding, and thus design a schematic diagram of the tax collection of e-commerce.