电子商务环境下税收中的法律问题分析

电子商务的发展使传统税收理论概念模糊不清,从而造成税负不公、税源监控和税收稽查困难以及国际避税增多等现状,而中国的电子商务征税除了以上问题外,大陆与港澳台地区税法及税收管辖权冲突也日益凸显。因此,中国应完善现有税法体系,积极研究制定有关电子商务税收的法律法规:确立科学的税收征管模式,强化税务稽查及确立税收评估制度等。同时采取加强国际税务协助特别是与港澳台地区的合作等措施,以有效解决电子商务环境下的税收问题。

Discussion of taxation regulations in electronic commerce

The development of electronic commerce made the conventional tax regulations invalid in some aspects, thus a number of problems appear, such as the unfair tax burden, the difficulties in taxation intendance and tax audit, and the international tax avoidance. In addition, there remains disagreement in tax jurisdiction and tax regulations among the Mainland of China and Hongkong, Macao, Taiwan. To solve these problems, Chinese government needs to perfect tax regulation systems; establish reasonable taxation mode and taxation evaluation method; strengthen the tax audit. This will be promoted by cooperation between the mainland of China, Hongkong, Macao and Taiwan.