“互联网+”语境下电子商务税收征管的立法对策
Study of tax law problem and solution in internet plus E-commerce

摘 要： 我国电子商务快速发展的同时，产生了税收严重流失现象。原因在于，我国《税收征收管理法》欠缺有关电子商务税收征管的规则，现有的税务登记、纳税申报、税务检查和法律责任等制度难以适用于电子商务税收征管。因此，加强电子商务税收征管需要制定和完善相关法律法规，修订《税收征收管理法》。确定电子商务纳税人税务登记和税务信息公开制度，明确网络交易平台和电子商务支付服务平台的协税义务，引入电子商务纳税人税务登记和信息公开的强制措施，从严规定电子商务纳税人和网络交易平台的法律责任，是加强电子商务税收征管的必要对策。
Abstract: With the rapid development of the E-commerce, the tax revenue of it has seriously flowed away. And the reasons lie in that there lack regulations relating to tax collection and administration of the E-commerce in The Law of the Administration of Tax Collection and that present tax registration, tax declaration, tax inspection and legal liability are hard to apply. Therefore, to enforce the tax collection and administration of the E-commerce, it is necessary to lay down the laws and regulations relating to the E-commerce or to revise The Law of the Administration of Tax Collection. And the countermeasures to enforce the tax collection and administration of the E-commerce are to ascertain the tax registration and the information disclosure of the E-commerce taxpayer, to specify the tax responsibilities of Online Trading Platform and the Payment Service Platform of E-commerce, to introduce the strengthening measures of the tax registration and the information disclosure of the E-commerce taxpayer, and to stipulate strictly the legal liability of the assistance obligation of tax collection and the integration of the norms of The Law of the Administration of the Tax Collection