本文選題：電子商務(wù) + 課稅動(dòng)向　； 參考：《商業(yè)經(jīng)濟(jì)研究》2015年03期

【摘要】：電子商務(wù)的發(fā)展不僅對(duì)現(xiàn)今的生活方式產(chǎn)生變革性的影響,而且對(duì)我國(guó)已有的稅收理論產(chǎn)生全面式的沖擊力。當(dāng)前國(guó)內(nèi)對(duì)于電子商務(wù)的課稅問題仍有許多爭(zhēng)論,關(guān)于電子商務(wù)課稅的研究主要分為兩個(gè)動(dòng)向:控制"資金流"和控制"信息流"。"信息流"仍然沿用傳統(tǒng)的課稅制理論,主要是通過網(wǎng)絡(luò)技術(shù)將工作流程信息化、電子化,將課稅模式復(fù)制于網(wǎng)絡(luò)平臺(tái);而"資金流"則是以金融機(jī)構(gòu)作為管理介質(zhì),通過金融機(jī)構(gòu)在資金支付環(huán)節(jié)的控制以資金流轉(zhuǎn)額為計(jì)稅依據(jù)從而進(jìn)行稅款的源泉扣稅。無論從何種動(dòng)向?qū)﹄娮由虅?wù)進(jìn)行課稅征管,都需要對(duì)傳統(tǒng)稅制理論進(jìn)行創(chuàng)新并在實(shí)踐中進(jìn)行磨合,從而推動(dòng)中國(guó)課稅制度的良性發(fā)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.
【作者單位】： 牡丹江師范學(xué)院經(jīng)濟(jì)與管理學(xué)院;
【基金】：牡丹江社科聯(lián)項(xiàng)目,編號(hào)為131231 牡丹江師范學(xué)院教改項(xiàng)目,編號(hào)為13XJ-15061
【分類號(hào)】：F724.6;F812.42

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本文編號(hào)：1967697