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近几年,随着经济全球化发展和互联网技术的创新,以电子商务为代表的网络经济正在迅速抢占传统贸易方式的市场份额,这对中国现行税收征管体制构成了很大的挑战。目前中国对电子商务的税收征管并未全面开展,社会各界对电商(B2C、C2C)应否征税问题一直存在争议。如果不征税,则与电商相比,中国很多实体店铺承受着较高的房租、税收等成本,确实不公平。如果征税,在某种程度上会遏制电子商务的发展,对万众创业积极
In recent years, with the development of economic globalization and the innovation of Internet technologies, the network economy represented by e-commerce is rapidly seizing the market share of traditional trade methods, which poses a great challenge to China’s current tax collection and administration system. At present, China’s tax collection and administration over e-commerce has not been fully carried out. There has been controversy over whether or not the electricity supplier (B2C and C2C) should be taxed in various sectors of society. If you do not tax, compared with the electricity supplier, many physical stores in China to withstand higher costs such as rent, taxes, is indeed unfair. If taxation, to a certain extent, will curb the development of e-commerce, to all entrepreneurship