电子商务税收的纳税地点分布及其选择:电子发票视角

Distribution and Choice of Tax Payment Location of E-commerce Taxation Based on Electronic Invoice

纳税地点的选定是电子商务税收征管的关键环节。基于电子发票的视角提出了传统营业地、电子商务平台、银行或第三方支付机构等三种纳税地点,并构建税收流失率、征税成本、征管便利性、信息透明度等四个评价指标对纳税地点进行比较分析。研究表明银行或第三方支付平台是目前电子商务税收征管较合理的纳税地点。

How to choose tax payment location is the key to tax collection of e-commerce.Based on the electronic invoice,it proposed three places：traditional business place,e-commerce platform,the bank or third-party payment agencies.Based on the four indicators：tax loss rate,tax costs,convenience of tax collection and information transparency,it compares and analyzes the tax payment places and finds that a bank or third-party payment platform is a reasonable place for the payment of tax collection of ecommerce at present.