本科论文摘 要随着世界经济科技高速发展,第三次技术革命之后计算机成为人们生活中不可缺少的部分,经济发展让人们脱离了传统的以物易物,以货币购买货物,逐渐产生了如比特币这种虚拟货币来交易的形式。网购仿佛是一瞬间出现的产物,满足人们足不出户来购买自己所需求的商品。国内外一瞬间掀起网购的热潮,随之而来的问题也困扰着我们。电子商务平台的层出不穷,给监管市场的政府及组织也出了大难题,准入资格,货品的质检,以及行业的规范也是需要慢慢完善的方面。电子商务税收是新时代所赋予所有人的挑战,需要我们逐一攻克 ,加以监管直到网络环境趋于平静。本文将针对电子商务的税收问题开展调查讨论,本文分为五个部分。第一部分通过对电子商务的研究目的,研究意义,研究背景,研究方法及思路,国内外现状,分别进行展开和讨论。第二个部分,电子商务税收的基本理论,电子商务税收法律的可行性和规范性。第三个部分,讲述我国的电子商务税收法律现状 以及不同方面的角度看待税收法律问题,分析现阶段问题。第四个部分,根据第三部分提出的问题,列出解决方式,解决问题。第五个部分,用国外的先进经验和曾有的错误来反思现如今我们的问题以及借鉴他们的经验和不足来改善我们的法律。 本科论文关键词:电子商务;税收问题;虚拟网络AbstractWith the rapid development of world economy and science and technology, computer has become an indispensable part of people's life after the third technological revolution. Economic development makes people break away from the traditional barter, buy goods with money, and gradually produce the form of virtual currency such as bitcoin to trade. Online shopping seems to be the product of an instant, to meet people's need to buy goods at home. The upsurge of online shopping at home and abroad is set off in a flash, and the following problems are also bothering us. The above issues need to be regulated by laws and policies issued by the national government to ensure the fairness and justice of all taxpayers. E-commerce tax is a challenge given to everyone in the new era. We need to overco...