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摘要二十世纪末，计算机科学和通信技术的成长与日俱增。由于因特网以及信息技术的蓬勃发展，电子商务在全球化经济中如日中天。又因为计算机科学和通信技术的日渐成熟，这个社会的每个方面包括经济和政治都或多或少受到一定影响。电子商务时代的到来造就了现在这种新的经营方式，带来极其丰厚的收益和蓬勃商机，极大地加快了我国经济的发展，增加了我国税收课征的经济源泉，有力地促进了世界经济的发展。可是由于电子商务有着全球化、虚拟化、无纸化以及隐蔽化这些特点，传统的税法、贸易模式和税收课征都遭到了强烈冲击，随着网络科技的发展，电子商务逐渐得到广泛应用，利用快捷简便且成本低的电子通讯方式进行交易，省去了很多环节，同时也造成规模不小的税收流失。即使一开始电子商务在我国的发展程度还只是处于初级阶段，对其征收税款有可能会阻碍它的进步，随着电子商务时代的到来，电子化贸易所带来的问题，尤其是税收流失问题不应该再有所疏忽，其所造成的影响，不单单是降低了国家财政收入，还有可能会影响资源配置并导致一系列难以控制的社会效应。因此，本文将对电子商务条件下税收流失的问题进行探讨，并找出我国应对税收流失问题的方法。45357
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[毕业论文关键词]:电子商务；税收流失；税收征管
Abstract Since the end of the twentieth century, the development of the computer science and communications technology has been growing constantly. Due to the booming development of Internet and information technology, e-commerce becomes very influential in the global economy. Besides, owing to the gradual maturity of computer science and communications technology, all aspects of the society, including economic and political are more or less affected. The advent of the era of e-commerce has created the current new mode of operation and extremely generous benefits as well as flourishing business opportunities, greatly accelerates the development of China’s economy, increases the economic source of tax levy in China and effectively promotes the development of the world economy. However, because of the globalization, virtualization and paperless operation and concealment of e-commerce, the traditional tax law, trade pattern and tax levy suffer strong impact. With the development of network technology, e-commerce is widely used gradually; the trade through the quick, convenient and low cost e-communication saves a lot of links, but also causes large-scale tax erosion. Even at the beginning, the degree of the development of e-commerce in China is still at the primary stage, it is likely to hinder the progress of tax levy; along with the advent of the era of e-commerce, electronic trade brings problems, especially tax erosion should not be neglected, and causes great influence since its not only reduces the state revenue, but also may affect the resources allocation and results in a series of unmanageable social effects. Therefore, the paper discusses tax erosion under the condition of e-commerce and finds solutions of tax erosion.
[Key Words]：electronic commerce；tax revenue loss；tax collection and administration
目 录
摘 要I AbstractII
一、引言1
（一）研究背景1
（二）研究目的和意义1
（三）文献综述2
二、电子商务下的税收流失理论分析2
（一）电子商务税收流失界定2
（二）电子商务税收流失的影响 3
三、电子商务税收流失问题与现状分析4
（一）税收流失问题的发展现状4
（二）电子商务税收流失问题的产生原因4
四、电子商务下的税收流失的应对策略6
（一）解决电子商务下税收流失问题的原则6
（二）电子商务下税收流失的现状与对策 7