根据税务经济学里面的效益,公平与财政三项标准和转嫁负税以及归宿原理,把电子商务行业内的税收监管问题展开了间接的研究与分析。该项研究采取了淘宝网与天猫商城的相关数据进行分析。经过分析了解到国内的电商负税问题迟早也是要随着市场经济的发展而调整的。发展电商的第一个要求就是要尽快的补全基础的电商设备设施,创建工作效率高的监管环境与税收执行。未来在定制电商税务条款的时候,也要把归宿效应,超额税收的问题与转嫁税负的相关问题充分的考虑到,总之要依照的标准就是能够促进电商的发展,推动市场健康的运营,同时又能够实现总体社会福利的需求。 According to tax economics inside the three criteria of fairness and finance and pass the negative tax and the principle of return to the end of the e-commerce tax regulation in the industry conducted an indirect research and analysis. The study took Taobao and Lynx Mall data analysis. After analyzing and understanding that the domestic electricity supplier tax problem will sooner or later also be adjusted with the development of the market economy. The first requirement for developing e-commerce is to make up for the basic e-commerce equipment and facilities as soon as possible and create a highly efficient regulatory environment and tax enforcement. The future in the custom e-commerce tax provisions, but also to the fate effect, excess tax issues and issues related to the transfer of tax-related issues to take into account, in short, the standard to be followed is to promote the development of e-commerce, to promote the healthy operation of the market , While at the same time meeting the needs of the overall social welfare.