电子商务课税问题的动向与国际经验借鉴

发布时间：2018-06-02 06:04

本文选题：电子商务 + 课税动向　；参考：《商业经济研究》2015年03期

【摘要】：电子商务的发展不仅对现今的生活方式产生变革性的影响,而且对我国已有的税收理论产生全面式的冲击力。当前国内对于电子商务的课税问题仍有许多争论,关于电子商务课税的研究主要分为两个动向:控制"资金流"和控制"信息流"。"信息流"仍然沿用传统的课税制理论,主要是通过网络技术将工作流程信息化、电子化,将课税模式复制于网络平台;而"资金流"则是以金融机构作为管理介质,通过金融机构在资金支付环节的控制以资金流转额为计税依据从而进行税款的源泉扣税。无论从何种动向对电子商务进行课税征管,都需要对传统税制理论进行创新并在实践中进行磨合,从而推动中国课税制度的良性发展。
[Abstract]:The development of e-commerce not only has a transformational influence on modern lifestyle, but also has a comprehensive impact on the existing tax theory in China. At present, there are still many controversies on the taxation of e-commerce in China. The research on E-business tax is divided into two trends: controlling "capital flow" and controlling "information flow". "Information flow" still uses the traditional theory of taxation system, which is mainly through network technology to information-based, electronic, and the model of taxation is replicated on the network platform; and "capital flow" is based on financial institutions as a management medium. No matter what kind of trend is tax collection and management of electronic commerce, it is necessary to innovate the traditional tax system theory and run in in practice, so as to promote the benign development of the Chinese tax system.
【作者单位】：牡丹江师范学院经济与管理学院;
【基金】：牡丹江社科联项目,编号为131231 牡丹江师范学院教改项目,编号为13XJ-15061
【分类号】：F724.6;F812.42

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