企业税收征管问题分析 —以苏宁云商为例摘要：电子商务是一种新型的模式，不仅仅把人们的消费形态改变了，还改变了企业经营模式，促进国民经济的增长，挑战国家的税金资源，挑战国家税金征收工作。电子商务交易范围的全球化和支付方式的电子化和虚拟化，不适合现在的税金征收模型对电子商业交易的发展。我国电子商务在上个世纪 90 年代才逐渐发展，在电子商务的发展规模上，和发达国家相差很多。本文首先讲述电子商务及税收征管的基本原理，其次阐述电子商务税收征管存在的问题以及原因分析，再次以苏宁易购为案例进行分析。最后,在分析我国电子商务税收征管存在的问题及国际经验的基础上,提出完善我国税收征管制度的建议和对策。关键词：电子商务；税收管理；税收制度 Abstract: E-commerce is a new kind of mode, not only changed the people's consumption patterns, also changed the mode of enterprise management, promote the growth of national economy, challenge national tax resources, challenge the national tax collection work. The globalization of e-commerce transaction scope and the electronic and virtualization of payment methods are not suitable for the development of electronic commerce transactions. China's e-commerce has only gradually developed in the 1990s, and the development scale of e-commerce is much different from that of developed countries. This paper first describes the basic principles of e-commerce and tax collection and management, then elaborates the existing problems and reasons for the tax collection and management of e-commerce, and analyzes it again with the case of suning. Finally, on the basis of analyzing the existing problems and international experience of China's e-commerce tax collection and management, Suggestions and countermeasures are put forward to improve the tax collection and management system in China.Key words: E-commerce; tax management; tax system目录目录..............................................................
