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随着电子商务的飞速发展,电子商务税收征管问题成为一个热门课题。电子商务表现出的无国界性、虚拟化、数字化、隐匿化,使现有的税收征管体制对其无能为力,造成了大量的税收流失。电子商务通常是指在全球各地广泛的商业贸易活动中,在因特网开放的网络环境下,基于浏览器应用方式,买卖双方不谋面地进行各种商贸活动,实现消费者的网上购物、商户之间的网上交易和在线电子支付以及各种商务活动、交易活动、金融活动和相关的综合服务活动的一种新型的商业运营模式。
With the rapid development of e-commerce, e-commerce tax collection has become a hot topic. Without borders, virtualization, digitization and concealment demonstrated by e-commerce, the current tax collection and management system can not do anything about it, resulting in a lot of tax losses. E-commerce is usually refers to a wide range of commercial and trade activities around the world, in the Internet open network environment, based on the browser application, buyers and sellers do not meet the various business activities to achieve consumer online shopping, between businesses A new type of business operations model for online transactions and online electronic payments as well as various business activities, trading activities, financial activities and related integrated services activities.