摘要电子商务正以前所未有的速度发展，这是知识经济和经济全球化的必然结果。电子商务以其方便快捷的电子化，导致电子商务的飞速发展和日趋成熟，越来越多的企业搬到网上经营，其结果是一方面带来传统贸易方式的交易数量的减少，使现行税基受到侵蚀，另一方面由于电子商务是一个新生事物，税务部门的征管及其信息化建设还跟不上电子商务的进展，造成了网上贸易的“征税盲区”，网上贸易的税收流失问题十分严重。在电子商务税收征与不征及如何征的问题上，发达国家与发展中国家在理论与实践上都存在着较大差异，也缺乏现有的征管模式和征管办法。本文就是为解决这一问题展开讨论的。本文首先简要论述了电子商务的概念、特征及发展现状，为下文的探讨提供了一个完整的理论背景。然后详尽分析了电子商务引致的一系列国内国际税收征管问题及其成因，突显出我国现行税法的许多空白和漏洞，指出强化我国的电子商务税收对策己成为当务之急。最后分析了国外的电子商务税收对策，以期为我国的电子商务税收征管对策提供参考和借鉴。本人从基本原则、现行法律的完善以及构建新的税收征管模式等角度，提出了强化电子商务税收征管的诸多对策。强调了我国应加强国际间税收征管与合作的重要性，以减少税收流失，引导我国电子商务向更加有利的方向发展。关键词:电子商务；税收；征管；问题；对策AbstractElectroniccommerce(e-commerce)isdevelopingwithhithertounknownspeed,thisisknowledgeeconomyandglobalizationintegrationinevitableresult.E-commercecausesthedevelopmentatfullspeedandbecomingriperbyitsconvenientandswiftelectronization.moreandmoreenterprisesmovetomanageonthenet,ononehanditresultreductionofthetradequantity,makethecurrenttaxbasecorroded,ontheotherhande-commerceisanewthingthatadministrationandinformationconstructionoftaxingauthoritycan’talsocatchupwiththeprogress,havecaused“blindarealandofthetaxation”,thetaxrevenuelossproblemofonlinetradeisveryserious.Solicittaxingornotfrome-commerceandproblemofhowtosolicit,alltherearegreaterdifferencesontheoryandpracticebetweendevelopedcountryanddevelopingcountry,alsolacktheexistingmodeandmethodofadministration.Thisarticleorganizesdiscussionforsolvingtheproblem.Thistexthasdescribedbrieflytheconcept,characteristicandcurrentsituationofthedevelopmentofe-commerceatfirst,haveofferedanintacttheorybackgroundfordiscussionbelow.Thenanalysisaseriesoftaxcollectionandmanagementquestionsbetweendomesticandforeingcommercetrade,showalotofblanksandloopholeofthecurrenttaxlawofourcountrysuddenlyandpointoutstrengthenourresponsee-commercetaxationhasbecomeamatterofurgency.Finally,analyzedtheforeigne-commercetaxTreatmentthatinthehopeofofferingreferenceforourcountry.Iamfromanglessuchasthebasicprinciple,improvingtheexistinglaws,aswellasbuildinganewmodelintermsoftaxcollectionandmanagement,haveproposedagreatdealofcountermeasuresfortaxadministrationofe-commerce.Haveputemphasisontheimportanceofstrengtheninginternationaltaxadministrationandcooperatinginordertoreducethelossoftaxrevenue,leade-commerceofourcountrytodeveloptowardsmorefavorabledirection.Keyword:E-commerce;Taxrevenue;administration;Question;Countermeasure目录一、绪论................................................1（一）选题的目的意义.....................................1（二）国内外研究现状.....................................11、国外研究现状................................................12、国内研究现状................................................2（三）研究的思路与方法...................................2二、电子商务概述........................................3（一）电子商务的定义与特征........................
