电商企业征税预期下的纳税优化

发布时间：2018-03-13 07:51

  本文选题：税收优化　切入点：互联网电商　出处：《开放导报》2017年05期 　论文类型：期刊论文

【摘要】：出于对市场经济发展以及满足就业创业需求的考量,税务机关为当前不具备登记注册条件的自然人提供了免税政策,电商企业征税预期提上日程。本文就征税预期下电商企业面临的市场规范不足、主体特性不同等问题进行剖析,并结合电商企业采购、销售、代销等环节的涉税情况进行分析,提出优化电商企业纳税管理的一些设想,以促进市场健康公平。
[Abstract]:In consideration of the development of the market economy and the need to meet the needs of employment and entrepreneurship, the tax authorities have provided tax exemption policies for natural persons who do not currently have the conditions for registration and registration. The tax expectation of e-commerce enterprises is put on the agenda. This paper analyzes the problems of insufficient market norms and different main characteristics faced by e-commerce enterprises under the expectation of taxation, and analyses the tax-related situation of e-commerce enterprises in the aspects of procurement, sales, and sales on a commission basis. In order to promote market health and fairness, this paper puts forward some ideas of optimizing tax management of e-commerce enterprises.
【作者单位】： 北京市朝阳区税务局;
【分类号】：F724.6;F812.42
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本文编号：1605482