摘要在2008年全球金融危机发生之后，国际外贸市场出现萎缩，市场风险持续加剧，大单贸易方式受到小单外贸的冲击越来越大，小额跨境电子商务正在成为市场新宠。

小额跨境电子商务具有全球化、交易虚拟化、无纸化和快速演变等特征，对传统的税收理论及海关监管等法律问题产生了巨大的冲击，这个问题目前还没有很好的解决。良好的诚信体系、法律环境、技术环境和与小额跨境电子商务相适应的税收原则及凭证是构建完善的整个跨境电子商务税收体系的基本前提。而税收法律凭证又是在整个税收板块中，最为重要的一个部分。我国目前对这一内容的研究很少，应密切关注国际上小额外贸电子商务的税收政策的制定，立足我国国情，借鉴他国的经验，做出合理的税收政策选择，改革现行税制，促进我国小额跨境电子商务的发展。89721

本文主要研究的是在小额跨境电子商务势如破竹的发展进程中，以及时改善小额跨境电子商务税收征管模式存在的一些不合时宜之处，以阿里巴巴速卖通平台作为案例，透析第三方平台在整个贸易中扮演着怎样的角色，并应该做出何种努力来与国家一起面对税收法律等问题。以促进小额跨境电商稳步发展为主要目标，探究在法律层面上应如何实现对小额跨境电子商务税收法律凭证问题的立法需求。 

本文分别从当下存在的问题、实例分析、完善立法、建立统一有效监管系统等方面为对小额跨境电子商务的税收法律凭证立法需求进行分析。站在为了促进小额跨境电子商务的健康发展的根本上，完善税收法律凭证的基本效力及需求分析。

毕业论文关键词：小额跨境电子商务，征税凭证，立法需求

Abstract

In 2008 after the global financial crisis, the international trade market shrinking, the market risk increasing large trade by the impact of small foreign trade is more and more big, small cross-border e-commerce is becoming the new darling of the market。

Small cross-border e-commerce trading with globalization, virtualization, paperless and rapid evolution and other characteristics, has a huge impact on the traditional tax law theory and customs supervision, has not been well resolved this problem。 A good credit system, legal environment, technology environment and tax principles and vouchers to adapt to the small cross-border e-commerce is the basic prerequisite for the establishment of a comprehensive cross-border e-commerce tax system。 The tax law certificate is the most important part of the entire tax sector。 Our current research on this topic is very few, should pay close attention to the development of international trade of small electronic commerce tax policy, based on our national conditions, learn from the experience of other countries, make a reasonable choice of tax policy, the reform of the existing tax system, promote the development of micro electronic business in China cross-border service。

This paper is in the process of development of small cross-border e-commerce sweeping, to timely improve some small place be inopportune or inappropriate cross-border e-commerce tax collection model, the Alibaba aliexpress platform as a case, the dialysis third party platform plays what role in the whole trade, and should make efforts to the country and what together with the tax law and other issues。 In order to promote the steady development of small cross-border electricity supplier as the main objective, to explore how to achieve the legal requirements of the legal issues on the small cross-border e-commerce tax legal issues on the legal level。

In this paper, the existing problems, case analysis, improve the legislation, the establishment of a unified and effective regulatory system for the small cross-border e-commerce tax legal documents to analyze the legislative needs。 In order to promote the healthy development of small cross-border e-commerce, improve the basic effectiveness and demand analysis of tax law documents。