摘要
电子商务广泛深入地渗透到社会经济的各个领域,使传统经营管理模式和生产组织形态发生了改变,不仅有力地推动了资源配置效率的提高、国民经济发展活力的增强以及经济增长方式的转变,还有效地助跑中小企业发展,带动了创新就业。但是也为税收征管带来了一定的难题和冲击,具体表现在:税务登记很难正常实施;税收管辖权区分和定位难度加大;税种性质定位难度增加;税收征管难以有效进行;税收公平原则受到冲击;税务信息收集能力受到削弱。为此,应深入研究,积极探索,借鉴国际先进经验,制定应对对策:建立专门的电子商务税收登记制度;强化居民税收管辖权;健全和完善税收法律法规体系;大力推进税收信息化建设;制定积极、稳妥的税收政策;加强国际间税收协调与磋商;提高税收征管人员的素质水平,以充分适应和促进电子商务的快速发展。
The emergence and development of e-commerce boost economic development, expand the tax base, but also bring certain difficulties in and impacts on the tax collection and management. Thus, we should study deeply, explore actively, draw lessons and experiences from international advanced countries, formulate countermeasures, reform and perfect China＇s tax collection and management systems of laws and regulations and relevant policies and systems, in order to fully adapt to and promote the rapid development of e-commerce.
出处
《南都学坛（南阳师范学院人文社会科学学报）》
2012年第6期121-124,共4页
Academic Forum of Nandu:Journal of the Humanities and Social Sciences of Nanyang Normal University
关键词
电子商务
税收
税收征管
e-commerce
tax
tax collection and management
