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随着我国电子商务的迅速发展,电商行业的税收问题成为了人们关注的焦点。C2C(Consumer to Consumer)模式的电商交易方式,其市场份额大,税源流失较为严重,一定程度上影响了传统商务的经营和我国税收制度的实施。本文从我国电商C2C模式的发展现状展开,对C2C模式的税收征管的可行性和税收政策会遇到的阻碍进行分析,结合我国的基本国情,为我国电商C2C模式的税收问题提出了几点建议,希望我国电商C2C模式能在税收的调控下健康、稳定、持续地发展。
With the rapid development of e-commerce in our country, the tax issue in the e-commerce industry has become the focus of attention. C2C (Consumer to Consumer) mode of e-commerce trading, its market share, tax losses more serious, to a certain extent, affected the traditional business management and the implementation of China’s tax system. Based on the development of C2C model in China, this paper analyzes the feasibility of tax collection and management of C2C model and the obstacles that tax policy will encounter. Combined with the basic national conditions of our country, Point suggestions, hope that China’s electricity supplier C2C model under the tax control of a healthy, stable and sustainable development.