构建景德镇市陶瓷电子商务税收征管体系

发布时间：2018-03-27 11:55

本文选题：陶瓷　切入点：电子商务　出处：《江西财经大学》2016年硕士论文

【摘要】：如今是信息时代,也是电子商务的时代。电子商务因具有物美价廉、选择范围广、自主性强、交易便捷等优势,已深深地影响我国居民消费观念和方式,构建了一个全新的商务模式,成为未来贸易发展的方向。经过十多年的发展,电子商务逐渐走上成熟,并呈现快速增长的趋势,将在我国国民经济中占有重要的地位。在2015年第十二届全国人民代表大会第三次会议上,李克强总理就提出未来要大力发展“互联网+”,这标志着在国家的层面,互联网发展及电子商务发展已提升到一个战略的高度。景德镇市因瓷而立市,历经千年,是举世闻名的瓷都,陶瓷产业一直是景德镇市的支柱产业,特别是十大瓷厂改制后,民营经济得到了蓬勃发展,涌现不少知名的陶瓷企业和陶瓷名人。现在随着电子商务的高速发展,景德镇市陶瓷产业的格局也发生了变化,电子商务逐渐渗透到传统的陶瓷产业中,给陶瓷销售市场带来了新的活力和生机。景德镇市陶瓷电子商务市场经过十多年的发展,形成了一定的规模,这对于景德镇市税务部门来说,如何来规范景德镇市陶瓷电子商务税收成为了一个重要的课题。我国现行的税制是建立在传统贸易的基础上,由于电子商务的虚拟化、数据化、网络化给税务部门的税收征管和税制带来了很大的挑战,目前未能对电子商务交易实现有效的监管,电子商务税收征管基本处于一片空白。本文将着重对构建景德镇市陶瓷电子商务税收征管体系进行论述,将重点研究景德镇市陶瓷电子商务的整个流程,通过加强景德镇市税务部门的征管方式,探索和构建一套科学的税收征管体系,从而增加税收收入,维护税负公平。
[Abstract]:Today is the information age and the era of electronic commerce. Because of its advantages of good quality and cheap price, wide range of choices, strong autonomy and convenient transactions, electronic commerce has deeply influenced the concept and mode of consumption of Chinese residents. After more than a decade of development, e-commerce gradually matures and presents a trend of rapid growth. Will play an important role in our national economy. At the third session of the 12th National people's Congress in 2015, Premier Li Keqiang proposed to vigorously develop the "Internet" in the future, which marks the national level. The development of the Internet and electronic commerce has been promoted to a strategic height. Jingdezhen has been a porcelain capital for thousands of years, and the ceramic industry has always been the pillar industry of Jingdezhen, especially after the reform of ten porcelain factories. With the rapid development of electronic commerce, the pattern of ceramic industry in Jingdezhen has also changed. Electronic commerce has gradually penetrated into the traditional ceramic industry, bringing new vitality and vitality to the ceramic sales market. After more than a decade of development, Jingdezhen ceramic e-commerce market has formed a certain scale. For the tax department of Jingdezhen, how to standardize the taxation of ceramic e-commerce in Jingdezhen has become an important issue. The current tax system of our country is based on the traditional trade, and because of the virtualization of electronic commerce, it is digitized. The network has brought great challenges to the tax collection and tax system of tax departments, and has not been able to effectively regulate e-commerce transactions at present. This paper will focus on the construction of Jingdezhen ceramics e-commerce tax collection and management system, will focus on the whole process of Jingdezhen ceramics e-commerce, By strengthening the collection and management mode of the tax department in Jingdezhen, a set of scientific tax collection and management system is explored and constructed in order to increase the tax revenue and maintain the fairness of the tax burden.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F724.6;F715.5

【参考文献】