我国电子商务环境下税制改革的基本思路

Discussion on Reforming the Tax System of Our Country in E-Commerce

在长期的研究和工作实践中得到研究结论:通过实行收入来源地、居民税收管辖权并行和付费地标准可以解决电子商务下的税收管辖权问题;税源的追踪与征缴方面可以通过银行对电子凭证自动生成的流转税款实行代扣预缴税款来解决;税率的确定以销售利润率和社会平均报酬率为依据;征缴办法可用比特税和信息税征缴办法;通过对资金流的扣缴、对电子现金支付的自动扣缴、对物流的缴税检查以及纳税人的补缴与退税申请来确定电子商务下的税收征管模式。

The current tax admintstration system of our country lags behind the fast evolution of electronic commerce.The Authors pass by long playing the inquisition study with the actral operation,and think that we can resolve the problem of recongizyng the gist and the jurisdiction of tax pass by tracking the path of providing goods,the source of payment and electronics bank to button up the style etc.;and canresolve the prblems of the tax scope and checking revenue pass by tracking the category,quantity,amount of money and consume of clectronic commerce;and can research and innovate the tax system including the category,basis,rate,and the mode tax system.