沈阳工业大学学报（社会科学版）
瀋暘工業大學學報（社會科學版）
침양공업대학학보（사회과학판）
JOURNAL OF SHENYANG UNIVERSITY OF TECHNOLOGY(SOCIAL SCIENCE EDITION)
2015年
1期
87-91
,共5页
电子商务%税收%电子商务税收立法%税收征管%资金流
電子商務%稅收%電子商務稅收立法%稅收徵管%資金流
전자상무%세수%전자상무세수입법%세수정관%자금류
e-commerce%tax%the tax legislation of e-commerce%tax collection and administration%capital flows
电子商务的迅猛发展及不健全的电子商务税收制度引发了我国税收征管困难、税源流失日益严重的问题。通过对各国电子商务税收立法制度的比较和借鉴，提出我国应当结合国情，批判和吸收各国的经验，应当在坚持税收中性原则的基础上进一步修改税收法律制度，在纳税税种及资金流监管等各方面进一步完善和构建电子商务税收立法体系。
電子商務的迅猛髮展及不健全的電子商務稅收製度引髮瞭我國稅收徵管睏難、稅源流失日益嚴重的問題。通過對各國電子商務稅收立法製度的比較和藉鑒，提齣我國應噹結閤國情，批判和吸收各國的經驗，應噹在堅持稅收中性原則的基礎上進一步脩改稅收法律製度，在納稅稅種及資金流鑑管等各方麵進一步完善和構建電子商務稅收立法體繫。
전자상무적신맹발전급불건전적전자상무세수제도인발료아국세수정관곤난、세원류실일익엄중적문제。통과대각국전자상무세수입법제도적비교화차감，제출아국응당결합국정，비판화흡수각국적경험，응당재견지세수중성원칙적기출상진일보수개세수법률제도，재납세세충급자금류감관등각방면진일보완선화구건전자상무세수입법체계。
The rapid development of e-commerce and the unsound taxable institution for the e-commerce caused some problems such as the difficulties in tax collection and management, the increasingly serious drain of tax in China. Through the comparison and reference of the legislation institution of e-commerce taxation in various countries, the combination of conditions in China, and the criticism and absorption of the experience of other countries are proposed, the further modification of taxable legal system on the foundation of the principle of taxable neutrality should be insisted, the legislation system of the e-commerce tax is perfected and built further in the aspects of taxable kinds and the supervision of capital flows.
