电子商务环境下的税收遵从:理论、诉求与举措

Tax compliance in e-commerce:theories,demands and measures

作为经济新业态,电子商务借助网络技术,实现交易虚拟化,在一定程度上改变了现有的商业形态,成为21世纪最具潜力与活力的营商方式。但是,电子商务本身的电子化、隐匿性、虚拟化等特点,给传统的税收征管工作带来了严峻挑战。电子商务相关立法滞后、传统征管模式不再适用、征纳双方信息不对称、纳税服务体系不完善等问题,都是当前我国税务机关亟待解决的难题。首先分析了A-S模型以及前景理论,接着通过对电子商务环境下的税收遵从问题进行实质探析,从积极推进相关立法、创新征管模式、借助新兴手段加强数据共享、多措并举提升纳税人满意度等方面,提出了提高纳税人税收遵从的可行路径,以期充分发挥电子商务潜在税源作用。

As a new business mode,Internet-enabled e-commerce has virtualized transactions,changed the modern business landscape,becoming the most promising and vibrant way of conducting commerce in the 21st century.However,being digital,latent and virtual,e-commerce has brought severe challenges to the current tax collection and management system.As a result,China’s tax authorities are faced with a series of problems that need to be urgently addressed,such as legislation lag in e-commerce,inapplicable traditional collection and management model,asymmetry of information between tax collectors and tax payers,and imperfect tax service system that needs to be improved.This paper firstly analyzes the A-S Model and the Prospect Theory,and then conducts substantial research on tax compliance in e-commerce.On basis of the analysis,a feasible measure is proposed to improve tax compliance which gives full play to e-commerce as an important source of tax by multiple ways,such as actively advancing legislation in this regard,innovating tax collection and management system,strengthening data sharing based on latest tools,and improving taxpayers’satisfaction.