【正文】 調(diào)節(jié)作用。s emerce is in rapid development of tuyere, gradually bee one of the symbols of the new economy. The traditional offline business form and the electronic merce development in our country appear antinomy, being 2 to electronic merce rapid development, but because of the rapid development of electronic merce damage to traditional offline retail market economic construction has the nature of socialist ideology, when a new economic growth point, on the one hand, to give full play to the advantage of free market economy, easing promote electronic merce development of the economy, on the other hand, through the macroeconomic regulation and control policy to safeguard national sovereignty and financial interests. This requires us to use the dialectical view to reasonable to coordinate the relationship between the electronic merce and tax. The purpose of this paper is to study the feasibility of emerce enterprise tax system reform in our country, by analyzing and studying the existing abroad emerce tax system, to improve our country electronic merce tax revenue system. At this stage of emerce pany adopts electronic invoice, according to the above situation this article to our country electronic merce tax system reform, puts forward relevant countermeasures and rational Suggestions. Keywords: The electronic merce， Tax system reform， Electronic merce tax， Tax collection and management 1 緒 論 選題背景 當(dāng) 今世界，傳統(tǒng)的商務(wù)形式借助電子手段的參與成為了二十一世紀(jì)經(jīng)濟增長點，互聯(lián)網(wǎng)的高速發(fā)展使到電子商務(wù)處在快速成長的階段，時下電子商務(wù)已經(jīng)滲透我們生活的各個方面，每天我們都與電子商務(wù)打交道，以某電子商務(wù)平臺“雙十一”活動為例，日成交量為 571 億元人民幣，可見電子商務(wù)已逐步成為新經(jīng)濟的標(biāo)志之一，并對國民經(jīng)濟產(chǎn)生深遠的影響。 關(guān)鍵詞： 電子商務(wù) 稅制改革 電子商務(wù)納稅人 稅收征管 Abstract： Tax is the product of human social and economic development to a certain historical stage, as an important source of national fiscal ine, in the modern socialist economy, the main effect of tax revenue is shown as: is the major source of national financial revenue, to carry out national economic policies, adjust the economy, promoting economic development。本文的目的在于研究我國電子商務(wù)企業(yè)稅收制度改革的可行性，通過分析和研究國外現(xiàn)有的電子商務(wù)稅收體系，對我國電子商務(wù)稅收體系進行改善。我們的市場經(jīng)濟建設(shè)具有社會主義形態(tài)的性質(zhì)，當(dāng)出現(xiàn)新的經(jīng)濟增長點時，一方面要充分發(fā)揮市場經(jīng)濟自 由、寬松的有利條件促進電子商務(wù)經(jīng)濟的發(fā)展，另一方面又要通過宏觀調(diào)控的政策來維護國家的主權(quán)和財政利益。目前，我國對電子商務(wù)行業(yè)實施的稅收管理制度比較落后，跟不上現(xiàn)階段的形式發(fā)展，沒有起到及時調(diào)節(jié)經(jīng)濟，調(diào)節(jié)分配關(guān)系，促進經(jīng)濟發(fā)展的作用，使電子商務(wù)企業(yè)對線下實體零售企業(yè)帶來沖擊。國內(nèi)外的電子商務(wù)同處于起步階段，誰能將電子商務(wù)開展起來，就會贏得新時代經(jīng)濟的優(yōu)勢，同時世界的商業(yè)模式將重新洗牌，現(xiàn)有 的形態(tài)會隨之改變。 1 電子商務(wù) 企業(yè) 稅制改革的研究 摘 要： 稅收是人類社會經(jīng)濟發(fā)展到一定歷史階段的產(chǎn)物，是作為國家取得財政收入的重要來源，在現(xiàn)代社會主義經(jīng)濟中，稅收的主要作用表現(xiàn)為：是國家財政收入的主要來源，貫徹國家經(jīng)濟政策，調(diào)節(jié)經(jīng)濟，促進經(jīng)濟發(fā)展；調(diào)整協(xié)調(diào)社會主義經(jīng)濟利益，調(diào)節(jié)分配關(guān)系。當(dāng)下互聯(lián)網(wǎng)經(jīng)過二十多年的商業(yè)化發(fā)展，呈現(xiàn)移動互聯(lián)的發(fā)展新常態(tài)，而此時我國電子商務(wù)正處于高速發(fā)展的風(fēng)口，逐步成為新經(jīng)濟的標(biāo)志之一。電子商務(wù)會是 21 世紀(jì)最有發(fā)展?jié)摿Γ钣猩Φ慕灰追绞?。?dāng)下我國線下傳統(tǒng)商務(wù)形式與電子商務(wù)發(fā)展出現(xiàn)矛盾，既想電子商務(wù)高速發(fā)展卻因電子商務(wù)的高速發(fā)展損害到傳統(tǒng)線下零售企業(yè)，因此規(guī)范電子商務(wù)企業(yè)征稅制度的建議被人大委員提上議事日程。這需要我們用辯證的眼光去合理協(xié)調(diào)電子商務(wù)和稅收之間的關(guān)系?，F(xiàn)階段的電子商務(wù)公司采用電子發(fā)票，根據(jù)上述情況本文將對我國的電子商務(wù)稅收制度改革提出相關(guān)對策和合理化建議。 To coordinate the socialist economic interests, adjust the distribution relationship. The present Inter mercialization after