CAJ | 학술논문

随着网购市场不断成熟与相关制度的完善,网店征税的条件日益成熟。鉴于当前网店征税中存在的问题,政府应以＂适当照顾,逐步推进＂为指导思想,进一步完善相关制度建设,加强税收监管,统一网店征税标准,保护网商和消费者的合法权益,促进网店健康有序发展。
수착망구시장불단성숙여상관제도적완선,망점정세적조건일익성숙。감우당전망점정세중존재적문제,정부응이＂괄당조고,축보추진＂위지도사상,진일보완선상관제도건설,가강세수감관,통일망점정세표준,보호망상화소비자적합법권익,촉진망점건강유서발전。
With the online shopping market matured and relevant systems improved,the e-shop taxation has been becoming more mature.In view of some questions in e-shop taxation currently and in order to promote the healthy and orderly development of e-shop,relevant authority,guided by the principle of proper care and advance step by step,needs to further improve the relevant system,strengthen tax administration,uniform e-shop taxation standards,and protect the legitimate interests of consumers and businesses.