中国电子商务税收发展现状及优化路径
发布时间：2019-04-20 13:24
【摘要】：随着电子商务蓬勃发展,电子商务税收应运而生,但是我国电子商务税收发展存在一定问题,如税收法律体系不完善、税收征管不明确等。文章从征管法律法规体系建设,电子商务行税要素以及管理等方面进行分析,提出健全电子商务税收体系的优化路径:完善法律框架,推行电子发票,提高税收征管技术以及效率,加强与银行等部门合作。
[Abstract]:With the vigorous development of e-commerce, e-commerce taxation emerges as the times require. However, there are some problems in the development of e-commerce tax in China, such as imperfect legal system of taxation, unclear tax collection and management, etc. Based on the analysis of the construction of the collection and administration system of laws and regulations, the factors of e-commerce taxation and the management, this paper puts forward the optimized ways of perfecting the tax system of e-commerce: perfecting the legal framework, carrying out the electronic invoice, and so on. Improve tax collection technology and efficiency, strengthen cooperation with banks and other departments.
【作者单位】： 成都师范学院;
【分类号】：F812.42;F724.6
[Abstract]:With the vigorous development of e-commerce, e-commerce taxation emerges as the times require. However, there are some problems in the development of e-commerce tax in China, such as imperfect legal system of taxation, unclear tax collection and management, etc. Based on the analysis of the construction of the collection and administration system of laws and regulations, the factors of e-commerce taxation and the management, this paper puts forward the optimized ways of perfecting the tax system of e-commerce: perfecting the legal framework, carrying out the electronic invoice, and so on. Improve tax collection technology and efficiency, strengthen cooperation with banks and other departments.
【作者单位】： 成都师范学院;
【分类号】：F812.42;F724.6
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