电子商务给税收征管带来的新问题与对策

New Problems and Solution on Tax Collection and Administration Caused by E-commerce

电子商务的普及是新经济的一个重要特征,已成为现代企业经营的一大趋势。其交易的虚拟化、无形化、无纸化使企业的贸易活动往往不再需要原有的固定营业场所等有形机构来完成,从而买卖双方更容易隐匿或取消固定营业地点,这就给税收征管增加了一定的复杂性,带来了严重的困难。因此,应在借鉴国外先进经验的基础上,根据我国的实际情况,结合我国现行税制,制定出既能促进我国电子商务发展,又能保证税收收入,减少税款流失的税收政策方案。

E-commerce spreading is one of the most important feature of new economy.It becomes a tendency of modern business operation.The deal can be conducted without original fixed business locality because of its fictitiousness,intangibility and non-paper.It makes the buyers and sellers more easily to hide or abolish the fixed business locality.All these bring more difficulites to the tax collection and administration.Based on the experience of other countries for reference and our practice,we should formulate a policy which can promate E-commerce's development,pledge tax revenue and lessen drain on tax.