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近年来,网购作为一种新兴的购物方式开始逐渐替代传统购物方式,并呈现爆发式增长。2012年我国网购交易额达1.26万亿元,同比增长66.5%,巨大的市场蛋糕让各类企业在金融危机、外销疲软、拓展内销的经济环境下,加速了电子商务的觉醒,开始加入电子商务的洪流。但是,由于网购基于虚拟的网络平台,给税务机关对其交易行为实施有效的管理带来了困难。本章从网购征税的必要性出发,分析了目前对网购征税所面临的难点,进而对完善网购征税提出对策建议。
In recent years, online shopping as a new way of shopping began to gradually replace the traditional way of shopping, and showing explosive growth. In 2012, the online shopping transactions in China amounted to 1.26 trillion yuan, an increase of 66.5% over the same period of last year. Huge market cakes enabled all kinds of enterprises to speed up the wakeup of e-commerce and join the e-commerce market under the financial crisis, weak export and domestic sales. The torrent. However, because online shopping is based on a virtual network platform, it is difficult for the tax authorities to effectively manage their transactions. Based on the necessity of online shopping tax collection, this chapter analyzes the current difficulties in the online shopping tax collection, and then to improve the online shopping tax countermeasures and suggestions.