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近年来,C2C电商呈井喷式发展态势,成为了我国电子商务的重要增长力量之一,也是我国鼓励“大众创新、万众创业”重要战略标志。然而,我国当前的电商征税顶层制度设计尚不完善,给税收的查收与征管都带来了极其严峻的挑战。从长远来看,C2C电商征税是税收公平原则的重要体现,也是电商规范化必行之路,具有必要性。针对C2C电商领域征税的具体困难,本文借鉴了国外的经验做法,对C2C电商税收征管的完善提出了切实可行的建议。
In recent years, C2C e-commerce has been a well-jet development trend and has become one of the important growth forces of e-commerce in our country. It is also an important strategic symbol of encouraging “mass innovation and all kinds of entrepreneurship” in our country. However, the current top-level system design of e-commerce tax in our country is not yet perfect, which has brought extremely severe challenges to tax collection and collection. In the long run, C2C electricity supplier tax is an important manifestation of the principle of tax fairness, but also the necessary way for the electricity supplier to standardize. In view of the specific difficulties of taxation in the field of C2C e-commerce, this paper draws on the experience of foreign countries and puts forward feasible suggestions on the improvement of tax collection and administration of C2C e-commerce.