电子商务增值税的征管问题研究

Research on the collection and management questions of e-business value-added tax

电子商务在促进全球经济贸易发展的同时,由于其具有交易虚拟化、产品数字化、凭证无纸化、流通无界化等特点,与传统的贸易方式截然不同,对现行增值税的纳税主体、课税对象、专用发票管理、进出口政策均提出了新的挑战,使增值税征收管理面临新的难题。建议通过完善现行税制,建立电子商务税务登记备案制度,扩大电子商务增值税征税范围,推进增值税征管电子化进程,普遍提高税务人员素质等措施,制订适应电子商务发展需要的增值税征管新体系。

The e-business promotes the development of the global economy and trade.At the same time,because of its character of trade virtualization,product numeralization,paperless certificate,and unbounded currency,entirely differing from the traditional trade model,it raises the new challenge to the ratepaying subject,the taxation object,the management of exclusive invoice and the policy of imports and exports of the current added-value tax,thus making the collection and management of value-added tax became new questions.The writer proposes that the state should establish a new value-added tax system adaptable to e-business by improving current tax system,introducing system for registration and record of taxation on e-commerce,enlarging the taxation scope of VAT,promoting the computerization of collection and management of VAT,and bettering the total quality of tax staff,and other measures.