摘要：在世界经济快速发展的今天，电子商务的不断发展对提高国家经济增长力和企业竞争力有着深远的影响，而它在税收征管方面的影响更是复杂，给建立在有形交易贸易方式上的传统税收政策带来极大挑战。电子商务日益成为人们生活中日常接触的事物，只有充分发挥税收在经济调节方面的作用，才能引导电子商务健康而有序地发展，但是这个正是当前摆在我国税收部门面前的一个重要难题。本文主要讨论在电子商务日益白热化的今天，由于税收收入的来源地、被征税对象的属性、税负纳税者的个人身份等原因、，造成税收征收与管理的难度增加、各个国家的税收地域管辖权被模糊化甚至失效、国际范围内避税现象增加等诸如此类的问题产生或复杂化的现象。由此积极探索适合我国电子商务现状的税收对策，进行可税性分析，并探索由此可能引发的问题和解决方案——不仅仅针对税务局征收会遇到的阻碍亦会适当考虑如淘宝等平台上的卖家应该如何积极面对，更从一般消费者角度，探讨征税对大众的可能影响。除此之外，本文还将积极探寻未来电子商务征税而导致的消费方式的变化及对电子商务本身未来发展等方面的影响。

关键词：电子商务；税收；政策

Abstract：The rapid development of information technology today has led to the continuous improvement of e-ecommerce. E-ecommerce has a profound impact on the country’s economy and corporate competitiveness forces, what’s more, its impact on tax collection is even huge. It brings a huge challenge to the traditional trade transactions and the tax policy which is based on tangible transaction objects. E-commerce is increasingly becoming daily contact with people's lives. Only give fully play to the role of the tax in the terms of economic adjustment, can it guides the healthy and orderly development of e-commerce. But this is an important task what currently placed in front of China’s tax authorities. This article focuses on e-commerce environment. Tax income source, the nature of commodities, the taxpayer's identity, the definition of international tax jurisdiction become blurred and many other troubles have exacerbated the tax collection and administration and made a series of international tax avoidance problems. According to the upwards problems, this thesis will actively explore the suitable tax revenue countermeasure for China’s e-commerce which is under the current situation. Also analyzing whether it can be taxed, exploring the problems that may raise and finding the possible solutions----not just the obstacles during levy, also consider other platforms such as how can e-ecommerce operators , for example Taobao and Jingdong, actively face it and the perspective of the average consumer about the probably effect on the public. In addition, this paper will try to forecast the changes of future e-commerce tax caused by the transformation of various consumption and future development of e-commerce itself.

Keywords: electronic commerce; tax; policy