本文選題：電子商務(wù) + 稅收政策��； 參考：《經(jīng)濟(jì)問(wèn)題探索》2015年09期

【摘要】：韓國(guó)是世界第七大貿(mào)易國(guó),OECD成員國(guó)之一,韓國(guó)電子商務(wù)的蓬勃發(fā)展離不開(kāi)它良好的市場(chǎng)環(huán)境、政治環(huán)境、制度環(huán)境。本文在界定電子商務(wù)內(nèi)涵和介紹韓國(guó)電子商務(wù)現(xiàn)狀的基礎(chǔ)上,分析了韓國(guó)電子商務(wù)稅制及征管方式,并對(duì)其關(guān)注的熱點(diǎn)進(jìn)行了深入探討;在進(jìn)行電子商務(wù)發(fā)展現(xiàn)狀對(duì)比之后,分析出我國(guó)現(xiàn)行稅收體系在對(duì)電子商務(wù)征稅方面的缺陷與不足的基礎(chǔ)上,進(jìn)一步明確我國(guó)對(duì)電子商務(wù)征稅的原則,并對(duì)如何完善電子商務(wù)相關(guān)的法律法規(guī),如何構(gòu)建電子商務(wù)稅收的征管模式、稽查模式,如何加強(qiáng)國(guó)際間的交流和合作以防止國(guó)際避稅,提出了相應(yīng)的對(duì)策建議。
[Abstract]:South Korea is one of the seventh largest trading countries in the world and one of the OECD member countries. The flourishing development of South Korea's e-commerce can not be separated from its good market environment, political environment and institutional environment. On the basis of defining the connotation of electronic commerce and introducing the current situation of e-business in Korea, this paper analyzes the business tax system and the way of collection and management in Korea and focuses on its focus. On the basis of analyzing the defects and shortcomings of our current tax system in the taxation of electronic commerce, we further clarify the principle of Taxation on e-commerce in our country, and how to perfect the laws and regulations on e-commerce and how to construct electronic commerce tax. The collection and management mode, the inspection mode, how to strengthen international exchanges and cooperation to prevent international tax avoidance, and put forward corresponding countermeasures and suggestions.
【作者單位】： 武漢大學(xué);浙江財(cái)經(jīng)大學(xué);
【基金】：教育部哲學(xué)社會(huì)科學(xué)研究重大課題攻關(guān)項(xiàng)目“我國(guó)公共財(cái)政風(fēng)險(xiǎn)評(píng)估及其防范對(duì)策研究”(10JZD0023)
【分類號(hào)】：F813.126;F713.36;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張燕;秦詩(shī)涵;張?jiān)?;我國(guó)電子商務(wù)模式下征稅問(wèn)題研究[J];財(cái)政監(jiān)督;2013年29期

2 張帆;張友斗;;預(yù)算績(jī)效目標(biāo)管理在我國(guó)的實(shí)踐與探索[J];財(cái)政研究;2013年12期

3 葉姍;電子商務(wù)的課稅問(wèn)題初探[J];廣西社會(huì)科學(xué);2004年07期

4 江經(jīng)杰,劉紅林;面對(duì)電子商務(wù)的稅務(wù)稽查[J];涉外稅務(wù);2000年03期

5 喬家華;挑戰(zhàn)與對(duì)策:稅收工作如何面對(duì)電子商務(wù)的發(fā)展[J];涉外稅務(wù);2000年04期

6 楊路明,陳鴻燕;對(duì)我國(guó)電子商務(wù)稅收的幾點(diǎn)思考[J];稅務(wù)研究;2002年07期

7 姚國(guó)章,王秀明;制定我國(guó)電子商務(wù)稅收政策的思考[J];稅務(wù)與經(jīng)濟(jì)(長(zhǎng)春稅務(wù)學(xué)院學(xué)報(bào));2001年03期

8 吳俊培;張帆;龔e，

本文編號(hào)：2078972