私营企业电子商务税收问题探析

论文编号:DZ018       包括:开题报告及任务书,论文字数:13433,页数:19

摘   要

     私营企业已经成为促进我国经济快速增长最重要的支撑力量之一，在国民经济中占有十分重要的地位，而随着计算机网络和通信技术的日益发展，以及 Internet 的普及应用，电子商务风靡全球，并在越来越多的私营企业中得到快速推广，但由于其虚拟化、数字化、隐匿化等特点，给我国私营企业的税收工作提出新的而且相当严峻的挑战。
本文针对我国私营企业电子商务的发展现状，认真分析电子商务带来的税收问题，积极探索应对电子商务的税收问题对策框架。首先介绍了电子商务的基本涵义、特点；其次简述了论文的写作目的、现实意义并提出本文的中心论点；紧接着论述对电子商务征税的必要性；然后阐述了在电子商务环境下，私营企业在税务登记方法、课税客体和课税依据、征管监督等方面上存在的问题；最后通过借鉴尝试提出了私营企业电子商务税收问题的研究对策。

【关键词】电子商务 私营企业 税收

Abstract

The private enterprise has been one of the most important forces that promote the quick growth of in China. Thus, it plays a very important part in the national economy. Along with the development of computer technology and communications and the prevalence of Internet, E-business has become fashionable all over the world, and is extended fleetly in more and more private enterprises. But due to its characteristics like virtualization, digital and obscurity, it has a big challenge to the private enterprise taxation.
This thesis focuses on the development of the private enterprise E-business, mainly analyzes the problems of taxation caused by it, and searches for the possible solutions. Firstly, it gives the basic definition and characteristics of E-business, then, it goes on to discuss the necessity of adopting E-business. Secondly, it outlines the aim of this thesis, as well as the operation significance and central meaning. Thirdly, the problems which might be caused by E-business, such as the method of tax registering, taxation object and taxation basis, supervise of taxation management, are expatiated. At last, the possible solutions after a series of attempts are given.

【Key Words】E-business; Private Enterprise; Taxation

目  录

1 绪论 ........................................................2
1.1 私营企业电子商务概述...................................... 2
1.2 文献综述 ..................................................4
1.3 研究目的与中心论点 ........................................5
2 对电子商务征税是电子商务发展的必然趋势 ......................6
2.1 维护国家税收主权的需要 ....................................6
2.2 国家宏观调控的需要 ........................................6
2.3 确保税收公平原则实现的需要................................ 6
2.4 避免税收流失的需要 ........................................7
3 电子商务环境下私营企业存在的税收问题 ........................7
3.1现行的私营企业电子商务税务登记方法上存在的问题 .............7
3.2私营企业电子商务课税客体和课税依据上存在的问题 .............7
3.3对私营企业电子商务税收征管监督上存在的问题 .................8
3.4增大私营企业电子商务避税的可能性........................... 9
4 对电子商务发展所带来的私营企业税收问题的应对对策 ............10
4.1世界主要国家的私营企业电子商务税收政策 .....................10
4.2各国对私营企业电子商务税收政策的共识 .......................11
4.3电子商务环境下的私营企业税收问题的应对策略 .................11
5 结论 ........................................................16
参 考 文献 ...................................................18
致谢 ..........................................................19