摘要
作为经济新业态,电子商务借助网络技术,实现交易虚拟化,在一定程度上改变了现有的商业形态,成为21世纪最具潜力与活力的营商方式。但是,电子商务本身的电子化、隐匿性、虚拟化等特点,给传统的税收征管工作带来了严峻挑战。电子商务相关立法滞后、传统征管模式不再适用、征纳双方信息不对称、纳税服务体系不完善等问题,都是当前我国税务机关亟待解决的难题。首先分析了A-S模型以及前景理论,接着通过对电子商务环境下的税收遵从问题进行实质探析,从积极推进相关立法、创新征管模式、借助新兴手段加强数据共享、多措并举提升纳税人满意度等方面,提出了提高纳税人税收遵从的可行路径,以期充分发挥电子商务潜在税源作用。
As a new business mode,Internet-enabled e-commerce has virtualized transactions,changed the modern business landscape,becoming the most promising and vibrant way of conducting commerce in the 21st century.However,being digital,latent and virtual,e-commerce has brought severe challenges to the current tax collection and management system.As a result,China’s tax authorities are faced with a series of problems that need to be urgently addressed,such as legislation lag in e-commerce,inapplicable traditional collection and management model,asymmetry of information between tax collectors and tax payers,and imperfect tax service system that needs to be improved.This paper firstly analyzes the A-S Model and the Prospect Theory,and then conducts substantial research on tax compliance in e-commerce.On basis of the analysis,a feasible measure is proposed to improve tax compliance which gives full play to e-commerce as an important source of tax by multiple ways,such as actively advancing legislation in this regard,innovating tax collection and management system,strengthening data sharing based on latest tools,and improving taxpayers’satisfaction.
作者
赵慧琼
尚文慧
ZHAO Huiqiong;SHANG Wenhui(School of Public Finance and Tax,Hebei University of Economics and Business,Shijiazhuang 050061,China;School of Tourism,Hebei University of Economics and Business,Shijiazhuang 050061,China)
出处
《黑龙江工程学院学报》
CAS
2020年第5期53-56,60,共5页
Journal of Heilongjiang Institute of Technology
基金
河北省社会科学基金项目(HB18YJ046)。
关键词
电子商务
税收征管
税收遵从
纳税服务
信息不对称
e-commerce
tax collection and administration
tax compliance
tax service
information asymmetry
