I电子商务环境下的税收流失分析——以“淘宝网”为例摘 要电子商务是以信息网络技术为手段，以商品交换为中心的商务活动；随着社会经济的快速发展，电子商务在我们日常生活中扮演着越来越重要的角色，由于生活节奏加快，绝大多数人都选择网上购物，网上购物既是促进电子商务发展中的一部分，也是人们生活中不可或缺的一部分；但是电子商务给人们带来便利的同时也造成了不好的影响—税收流失。因此，论文以淘宝网为例，采用文献分析法，分析电子商务环境下的税收流失问题，提出防止税收流失的对策，达到税收征收的目的。论文首先在定义层面上解析了电子商务，紧接着从法律规定的角度上阐述现行税法中对网上交易的规定，然后以淘宝网为例，分析淘宝网的税收流失现状及造成该现状的原因，针对税收流失问题提出相应的治理对策，使得电子商务健康发展的同时实现财政收入，保障社会的稳定发展。关键词：电子商务；电商法；淘宝网；税收流失；税收对策IIAnalysis of Tax Loss in E-commerce Environment-Taking Taobao as an ExampleAbstractE-commerce is a business activity centered on information exchange technology and commodity exchange. With the rapid development of society and economy, e-commerce is playing an increasingly important role in our daily life. Most people choose to shop online. Online shopping is not only a part of promoting the development of e-commerce, but also an indispensable part of people's lives; but e-commerce brings convenience to people and also has a bad impact-tax loss. Therefore, the paper takes Taobao as an example, adopts literature analysis method, comparative analysis method and normative research method, analyzes the problem of tax loss in the e-commerce environment, proposes countermeasures to prevent tax loss, and achieves the purpose of tax collection. The thesis first analyzes e-commerce at the definition level, then explains the current tax laws on online transactions from the perspective of legal regulations, and then uses Taobao as an example to analy...
