数字经济背景下电商税收征管法律问题研究

Research on Legal Issues of E-Commerce Tax Collection and Management under the Background of Digital Economy

摘要: 数字经济快速发展背景下，电子商务的虚拟性、跨地域性等特征对传统税收征管体系提出全新挑战。本文系统分析了当前电商税收征管面临的法律困境，包括经营主体身份认定难、跨地域税收管辖冲突、平台责任模糊等核心问题。针对这些问题，本文提出完善法律体系的应对策略：完善电商税收专项立法，明确《税收征收管理法》中数字经济课税规则；建立平台企业分类分级协税机制，强化其信息报告和代扣代缴义务；创新跨区域税收协作模式，推行消费地征税原则。研究特别强调，在保障国家税收权益的同时，应当注重保持数字经济创新活力，通过立法技术优化和征管手段创新，实现税收公平与产业发展的动态平衡。

Abstract: Under the rapid development of the digital economy, the virtual and cross-regional characteristics of e-commerce pose new challenges to the traditional tax collection and management system. This article systematically analyzes the legal difficulties faced by current e-commerce tax collection and management, including core issues such as difficult identification of business entities, cross-regional tax jurisdiction conflicts, and ambiguous platform responsibilities. In response to these issues, this article proposes strategies to improve the legal system: perfect the special legislation on e-commerce taxation, clarify the taxation rules for the digital economy in the Tax Administration Law; Establish a platform enterprise classification and grading tax cooperation mechanism, strengthen its information reporting and withholding obligations; Innovate cross-regional tax cooperation models and promote the principle of “taxation at the place of consumption”. The study particularly emphasizes that while safeguarding the national tax rights and interests, attention should be paid to maintaining the innovation vitality of the digital economy, optimizing legislative technology and innovating tax collection and management methods to achieve a dynamic balance between tax equity and industrial development.