河北经贸大学学报(综合版)
河北經貿大學學報(綜閤版)
하북경무대학학보(종합판)
JOURNAL OF HEBEI UNIVERSITY OF ECONOMICS AND TRADE(COMPREHENSIVE EDITION)
2014年
4期
60-63
,共4页
网络经济%电子商务%C2C网店%网购%税收征管%虚拟空间%消费者%税制要素
網絡經濟%電子商務%C2C網店%網購%稅收徵管%虛擬空間%消費者%稅製要素
망락경제%전자상무%C2C망점%망구%세수정관%허의공간%소비자%세제요소
the Internet economy%electron business%C2C online store%online shopping%tax collection and administration%virtual space%consumer%taxation elements
电子商务作为网络经济发展的最高层次,其发展的规范化一直受到各界的普遍关注。C2C网店经营模式实现了交易的全球化、无形化和高效化,但同时也给税收征管带来挑战。为此,应提高网店的纳税遵从程度,加强税务信息化管理,完善电子商务相关法律体系建设,明确电子商务要素,提高税务人员水平,净化网络交易环境,维护网络经济市场的有序竞争。
電子商務作為網絡經濟髮展的最高層次,其髮展的規範化一直受到各界的普遍關註。C2C網店經營模式實現瞭交易的全毬化、無形化和高效化,但同時也給稅收徵管帶來挑戰。為此,應提高網店的納稅遵從程度,加彊稅務信息化管理,完善電子商務相關法律體繫建設,明確電子商務要素,提高稅務人員水平,淨化網絡交易環境,維護網絡經濟市場的有序競爭。
전자상무작위망락경제발전적최고층차,기발전적규범화일직수도각계적보편관주。C2C망점경영모식실현료교역적전구화、무형화화고효화,단동시야급세수정관대래도전。위차,응제고망점적납세준종정도,가강세무신식화관리,완선전자상무상관법률체계건설,명학전자상무요소,제고세무인원수평,정화망락교역배경,유호망락경제시장적유서경쟁。
As the highest level of network economy development, the development of electronic commerce standardization has been widespread concern from all walks of life. C2C online store business model achieves the trade globalization, immaterialized and efficient. But it also bring challenge to tax collection and administration. Therefore, we should improve the tax compliance degree of online stores, strengthen tax information management, perfect the relevant legal system construction of e-commerce, definite the e-commerce elements, improve the level of tax officials, purify the network trading environment, and maintain orderly competition of the network economy market.