摘要
随着互联网技术和金融创新的快速发展,电子商务作为经济发展的新引擎,迅速渗透到社会生活的每一个部分。同时电子商务交易模式的虚拟性等网络特征,对我国现行的税收制度、税收原则乃至开征的税种都提出了严峻挑战,加大了政府监管和税款征收的难度。结合电子商务一系列的数字化特点,实质透视电子商务涉税的争议性问题,通过运用委托代理理论对电子商务税收征管模式进行契约式设计,规范电商经营主体的经济行为,从而为我国的税收征管改革、税收治理能力提升等方面提出可行性举措。
With the rapid development of Internet technology and financial innovation,e-commerce,as a new engine of economic development,quickly penetrated into every part of social life.At the same time,the virtual nature of e-commerce transaction mode and other network characteristics have posed severe challenges to China’s current tax system,tax principles and even the levy of taxes,increasing the difficulty of government supervision and tax collection.Based on a series of digital electronic commerce characteristic,prospect the e-commerce tax related controversial issues,by using the principal-agent theory to carry on the design by contract of the electronic commerce tax collection and administration pattern,standard economic behaviors of electrical business operators,thus put forward feasibility measures for our country’s reform of tax collection and administration,and improve the capacity for tax management.
作者
王凤飞
Wang Fengfei(School of Finance and Taxation,Central University of Finance and Economics,Beijing 100081,China;Organization Department of Party Committee,Hebei University of Economics and Business,Hebei Shijiazhuang 050061,China)
出处
《河北经贸大学学报》
CSSCI
北大核心
2019年第4期50-56,共7页
Journal of Hebei University of Economics and Business
基金
河北省社会科学基金项目“电子商务环境下税收遵从与纳税服务研究”(HB18YJ046)
关键词
电子商务
税收征管
委托代理理论
政府监管
网络交易
e-commerce
tax collection and administration
principal-agent theory
government regulation
online trading
