电子商务税收问题研究以新型网络交易为例

本科论文AbstractWith the rapid development of world economy and science and technology,computer hasbecome an indispensable part of people's life after the third technological revolution.Economicdevelopment makes people break away from the traditional barter,buy goods with money,andgradually produce the form of virtual currency such as bitcoin to trade.Online shopping seems to bethe product of an instant,to meet people's need to buy goods at home.The upsurge of onlineshopping at home and abroad is set off in a flash,and the following problems are also bothering us.The above issues need to be regulated by laws and policies issued by the national government toensure the fairness and justice of all taxpayers.E-commerce tax is a challenge given to everyone inthe new era.We need to overcome it one by one and supervise it until the network environmentbecomes calm.This paper will carry out investigation and Discussion on the tax issues of e-commerce,Thispaper is divided into five parts.In the first part,the purpose,significance,background,methods and ideas of e-commerce arediscussed.The second part,the basic theory of e-commerce tax,The subject and object of e-commercetax law.The third part is about the current situation of e-commerce tax law in China and differentaspects of tax law,and analyzes the current problems.The fourth part,according to the problems raised in the third part,lists the solutions and solvesthe problems.In the fifth part,we will use the advanced experience and mistakes of foreign countries toreflect on our problems and learn from their experience and shortcomings to improve our laws.Key words:e-commerce;revenue problem;virual network