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伴随电子信息技术不断发展,电子商务的市场份额进一步扩大,其涉税问题也日渐凸显。据艾瑞统计数据显示,2009年中国电子商务整体交易规模达到3.6万亿元,同比增长22.9%,占商业贸易额的比例为6.5%,而这一比例随着电子商务的发展还将得到快速的提高;而另一方面,由于电子商务交易的全球化、无纸化、信用化等现代信息技术特征导致其涉税问题相对复杂,相关法律法规滞后。为了寻找并维持促进经济发展与保证财政利益的平衡点,这就要求我们务必妥善处理电子商务与税收二者的辩证关系,在不伤害电子商务市场发展的同时,提高税收征管效率。
With the continuous development of electronic information technology, the market share of e-commerce has further expanded, and its tax-related issues have become increasingly prominent. According to iResearch statistics show that in 2009 the overall size of e-commerce transactions in China reached 3.6 trillion yuan, an increase of 22.9%, accounting for the proportion of commercial trade was 6.5%, while the proportion with the development of e-commerce will also be fast ; On the other hand, due to the globalization of e-commerce transactions, the characteristics of modern information technologies such as paperlessness and creditability, the related tax issues are complicated and the relevant laws and regulations lag behind. In order to find and maintain a balance between promoting economic development and ensuring financial interests, this requires us to properly handle the dialectical relationship between e-commerce and taxation, and to improve the efficiency of tax collection and administration without harming the development of the e-commerce market.