西部论坛
西部論罈
서부론단
Journal of Chongqing Technology and Business University (West Forum)
2015年
5期
37-41
,共5页
梅洪常%杨艺%雷小华%张德海
梅洪常%楊藝%雷小華%張德海
매홍상%양예%뢰소화%장덕해
电子商务%税收征管%电子发票%委托代征%纳税主体%税收征管机制%税收征管流程%征税税制%征税方式
電子商務%稅收徵管%電子髮票%委託代徵%納稅主體%稅收徵管機製%稅收徵管流程%徵稅稅製%徵稅方式
전자상무%세수정관%전자발표%위탁대정%납세주체%세수정관궤제%세수정관류정%정세세제%정세방식
Electronic Commerce%tax collection and administration%electronic invoice%commission levy%taxpayer%tax collection and administration mechanism%tax collection and administration process%taxation%tax treatment
随着电子商务的飞速发展，电子商务税收征管成为热点问题。本文借鉴境外电子商务税收征管经验，构建电子商务税收的电子发票征管架构，从纳税主体、征管流程和委托代征等角度设计电子商务税收征管机制，并提出完善法律法规、建立征管信息平台、出台优惠政策、加强人才培养等对策建议。
隨著電子商務的飛速髮展，電子商務稅收徵管成為熱點問題。本文藉鑒境外電子商務稅收徵管經驗，構建電子商務稅收的電子髮票徵管架構，從納稅主體、徵管流程和委託代徵等角度設計電子商務稅收徵管機製，併提齣完善法律法規、建立徵管信息平檯、齣檯優惠政策、加彊人纔培養等對策建議。
수착전자상무적비속발전，전자상무세수정관성위열점문제。본문차감경외전자상무세수정관경험，구건전자상무세수적전자발표정관가구，종납세주체、정관류정화위탁대정등각도설계전자상무세수정관궤제，병제출완선법율법규、건립정관신식평태、출태우혜정책、가강인재배양등대책건의。
Tax collection and administration of electronic commerce becomes a hot issue with the rapid development of electronic commerce.Based on overseas experience,a tax collection and administration architecture of electronic invoice is constructed.Further,tax collection and administration mechanism of electronic commerce is designed from the perspective of taxpayer,process and commission levy.Some countermeasures and suggestions are proposed from the perspectives of perfecting law system,constructing information platform,introducing preferential policy and training personnel.
