我国C2C电子商务税收管理的几个问题

发布时间：2018-04-13 11:59

本文选题：电子商务税收 + CC电子商务　；参考：《税务研究》2015年03期

【摘要】：正一、C2C电子商务税收管理存在的问题电子商务交易具有数字化和虚拟化的特点,不受时间和空间的限制,电子商务税收的征收管理问题也随之产生。由数字化、虚拟化引起的税收征管盲区,导致线下实体店与C2C网店之间税收待遇的不公平,给线下实体店带来很大的冲击便是问题之一。(一)纳税主体难以确定C2C模式电商主体多未进行工商与税务登记,难以确定纳税主体。《网络交易管理办法》(国家工商行政管理总局令第60号)第七条规定:"从事
[Abstract]:E-commerce transaction has the characteristics of digitization and virtualization, which is not limited by time and space, and the problem of collection and management of e-commerce tax comes into being along with itThe blind area of tax collection and management caused by digitization and virtualization leads to the unfair tax treatment between offline physical stores and C2C online stores, which brings a great impact to offline physical stores is one of the problems.(1) it is difficult for tax payers to determine the C2C model, most of them are not registered for industry, commerce and taxation, and it is difficult to determine tax payers. Article 7 of the "regulations for the Administration of Internet transactions" (decree No. 60 of the State Administration for Industry and Commerce) stipulates: "engaging in business
【作者单位】：福建省平潭综合实验区国家税务局;
【分类号】：F812.42;F724.6

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