我国电子商务税收征管存在的问题和对策

The Existing Problems and Countermeasures of E-Commerce Tax Collection and Management in Our Country

摘要: 随着互联网技术的飞速发展，我国电子商务产业得到了迅猛发展。电子商务出现颠覆了传统的商业模式，提高了交易效率，降低了成本，同时也为消费者提供了更加便捷的购物体验。然而，电子商务的快速发展也使得税收征管方面面临诸多挑战。本文将从我国电子商务税收征管的现状出发，发现电子商务税收征管过程中纳税主体难以界定、纳税地点和计税基础难以确定、征税对象难以区分等问题，应落实电子商务税务登记制度以明确纳税主体、同时界定纳税地点、完善涉税凭证管理制度以确定计税基础、对不同类型的产品区别征税以区分征税对象，旨在为我国电子商务税收征管改革提供参考。

Abstract: With the rapid development of Internet technology, China’s e-commerce industry has been developing rapidly. E-commerce has changed the traditional business model, improved transaction efficiency, reduced costs, and provided consumers with a more convenient shopping experience. However, the rapid development of e-commerce also makes tax collection and administration face many challenges. Starting from the current situation of e-commerce tax collection and administration in China, this paper will find that it is difficult to define the tax subject, determine the tax place and tax basis, and distinguish the tax object in the process of e-commerce tax collection and administration. The e-commerce tax registration system should be implemented to clarify the subject of taxation, and at the same time define the place of taxation, improve the management system of tax-related vouchers to determine the tax basis, and separate taxes on different types of products to distinguish the object of taxation. The purpose is to provide reference for China’s e-commerce tax collection and management reform.