电商企业税收流失成因与对策研究

Causes for Tax Revenue Loss of E-commerce Enterprises and the Countermeasure

随着互联网快速发展,电子商务经营模式应运而生。但现有的实体经济的征税标准无法适应电商模式,现有的税务稽查亦存在很大的短板,无法准确确定电子交易,致使电商类企业税收处于“真空”状态。在比较传统经营模式与电子商务模式区别的基础上,分析造成电子商务税收流失的原因,提出完善电商税收登记和征管机制,提高电商纳税意识,开发第三方协助平台,推行电子发票等对策建议。

With the rapid development of the Internet,e-commerce business model came into being.However,the existing taxation standards for the real economy can not adapt to the e-commerce model,and the existing tax inspection also has a big shortcoming,which can not accurately determine the electronic transactions.As a result,tax collection of e-commerce enterprises is in a kind of vacuum state.On the basis of comparing the differences between the traditional business model and the e-commerce model,this paper analyzes the causes for the loss of e-commerce tax revenue,and puts forward countermeasures and suggestions,such as improving the mechanism of e-commerce tax registration,collection and management,improving the awareness of e-commerce tax payment,developing the third-party assistance platform,and promoting e-invoice.