电子商务税收征管的挑战与对策

Challenges and Countermeasures of Tax Collection and Administration of Electronic Commerce

摘要: 我国电子商务近年来发展快速，促进了我国的经济增长，同时，也因为此行业日新月异的发展，我国的电子商务税收征管法律制度、相关的税收征管和数据分析技术跟不上变化，显现出滞后性的特征，征税人员的专业素养也出现了短板。电子商务税收，顾名思义指的是：对通过现代信息网络和电子技术开展线上交易的商业活动进行征收税款的一种国家行为。电子商务税收作为我国税收的重要来源之一，对其出现的发展问题不可忽视，我国应该着重建设科学的电子商务税收征管法律体系，以此解决制度依据层面的问题，并健全电子发票制度，让“以票控税”制度在电子商务税收征管领域显现出其应有的效果，最后要加强征税人员人才队伍的建设，让电子商务税收征管制度能实现应然效果变为不打折扣的实然效果。

Abstract: China’s e-commerce has developed rapidly in recent years, which has promoted China’s economic growth. At the same time, because of the rapid development of this industry, China’s e-commerce tax collection and management legal system, related tax collection and management and data analysis technology can not keep up with the changes, showing the characteristics of lag, and the professional quality of tax collectors has also appeared short board. E-commerce tax, as the name implies, refers to a national behavior of leviting tax on commercial activities that carry out online transactions through modern information network and electronic technology. As one of the important sources of tax revenue in China, the development problems of e-commerce tax collection and management can not be ignored. China should focus on the construction of a scientific legal system of e-commerce tax collection and management, so as to solve the problems at the level of system basis, and improve the electronic invoice system, so that the “tax control by vote” system can show its due effect in the field of e-commerce tax collection and management. Finally, it is necessary to strengthen the construction of the talent team of tax collectors, so that the e-commerce tax collection and management system can achieve the desired effect into the real effect of no discount.