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电子商务作为一种新型的商业形式,对现行的税收政策及传统的税收征管模式必然带来一系列影响。例如,电子商务以网络为载体进行交易难以监控、身份确认变得困难,动摇了凭证审计的基础;计算机加密技术的开发加大了税务机关获取信息的难度;商业中介作用弱化;企业可以利用低税国或免税国的站点轻松避税;通过网络提供的信息服务费用及网上知识产权的销售活动难以稽核;广告收入应征税款存在流失风险;贸易上的国界概念日渐模糊等。面对电子商务给税收工作带来的困难,应该借鉴国外经验,结合我国实际,确定我国电子商务的课税原则,以加强对电子商务的税务管理。
As a new commercial form, e-commerce inevitably brings about a series of influences on the current tax policy and the traditional tax collection and management model. For example, it is difficult to monitor e-commerce transactions by using network as a carrier, identity verification becomes difficult, and the basis of voucher audit is shaken. The development of computer encryption technology has made it more difficult for tax authorities to obtain information; the role of commercial intermediaries has been weakened; Easily tax avoidance is available for sites in tax countries or tax-exempt countries; the cost of providing information services over the Internet and the sale of online intellectual property is difficult to audit; the tax on advertising revenues is subject to a risk of loss; and the concept of national boundaries in trade is increasingly obscure. In the face of the difficulties that e-commerce brings to taxation work, we should draw lessons from foreign experience and combine with the reality of our country to determine the taxation principle of e-commerce in our country so as to strengthen the taxation management of e-commerce.