摘要
本文围绕完善我国跨境直接电子商务税收制度展开研究。首先，本文介绍了跨境直接电子商务的定义、特点以及当前的发展现状，为后续分析提供了背景基础。接着，文章深入剖析了我国跨境直接电子商务税收制度存在的问题，主要包括税收管辖权与归属不明确、税收征管难度大、税收政策不适应以及税收流失严重等。针对这些问题，本文提出了完善我国跨境直接电子商务税收制度的建议。首先，应明确税收管辖权与归属原则，确立基于交易发生地的管辖权，并引入国际税收协调机制。其次，加强税收征管力度，建立大数据驱动的征管系统，提升税收信息化管理水平。同时，优化税收政策，设定合理的税收税率与优惠政策，引入税收减免机制以促进小微企业发展。最后，加强税收监管与打击税收逃避，建立跨境税收稽查机制，并引入第三方数据源强化监控。文章还强调了完善我国跨境电子商务税收制度的必要性。这不仅有助于促进公平竞争，保障国家税收权益，还能更好地适应数字经济发展的需要。本文的研究对于我国跨境电子商务税收制度的完善具有重要的理论价值和实践意义。
关键词：跨境直接电子商务；税收制度；税收征管；税收政策；数字经济
Abstract
This paper focuses on improving the tax system of cross-border direct e-commerce in China. First of all, this paper introduces the definition, characteristics and current development status of cross-border direct e-commerce, which provides a background basis for subsequent analysis. Then, the article deeply analyzes the problems existing in the tax system of cross-border direct e-commerce in China, including the unclear tax jurisdiction and ownership, the difficulty of tax collection and management, the unadaptable tax policy and the serious tax loss. In view of these problems, this paper puts forward some suggestions to improve the tax system of cross-border direct e-commerce in China. First, the principle of tax jurisdiction and attribution should be clarified, jurisdiction based on the place of transaction should be established, and international tax coordination mechanism should be introduced. Secondly, strengthen tax collection and management efforts, establish a big data-driven collection and management system, and improve the level of tax information management. At the same time, optimize tax policies, set reasonable tax rates and preferential policies, and introduce tax relief mechanisms to promote the development of small and micro enterprises. Finally, strengthen tax supervision and combat tax evasion, establish cross-border tax inspection mechanisms, and introduce third-party data sources to strengthen monitoring. The article also emphasizes the necessity of improving the tax system of cross-border e-commerce in China. This will not only help promote fair competition and protect the tax rights and interests of the state, but also better meet the needs of the development of the digital economy. The research of this paper has important theoretical value and practical significance for the improvement of the tax system of cross-border e-commerce in China.
Keywords： Cross-border direct e-commerce; Tax system; Tax collection and administration; Tax policy; Digital economy
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景 1
（二）研究目的与意义 1
二、跨境电子商务税收制度现状分析 2
（一）跨境直接电子商务的定义 2
（二）跨境直接电子商务的特点 2
（三）跨境直接电子商务的发展现状 2
三、我国跨境直接电子商务税收制度存在的问题 4
（一）税收管辖权与归属问题 4
（二）税收征管难题 4
（三）税收政策不适应 4
（四）税收流失严重 4
四、完善我国跨境直接电子商务税收制度的建议 6
（一）明确税收管辖权与归属原则 6
（二）加强税收征管力度 6
（三）优化税收政策 6
（四）加强税收监管与打击税收逃避 7
结 论 8
参考文献 9
