本文選題：稅收優(yōu)化　切入點：互聯(lián)網(wǎng)電商　出處：《開放導(dǎo)報》2017年05期 　論文類型：期刊論文

【摘要】：出于對市場經(jīng)濟發(fā)展以及滿足就業(yè)創(chuàng)業(yè)需求的考量,稅務(wù)機關(guān)為當前不具備登記注冊條件的自然人提供了免稅政策,電商企業(yè)征稅預(yù)期提上日程。本文就征稅預(yù)期下電商企業(yè)面臨的市場規(guī)范不足、主體特性不同等問題進行剖析,并結(jié)合電商企業(yè)采購、銷售、代銷等環(huán)節(jié)的涉稅情況進行分析,提出優(yōu)化電商企業(yè)納稅管理的一些設(shè)想,以促進市場健康公平。
[Abstract]:In consideration of the development of the market economy and the need to meet the needs of employment and entrepreneurship, the tax authorities have provided tax exemption policies for natural persons who do not currently have the conditions for registration and registration. The tax expectation of e-commerce enterprises is put on the agenda. This paper analyzes the problems of insufficient market norms and different main characteristics faced by e-commerce enterprises under the expectation of taxation, and analyses the tax-related situation of e-commerce enterprises in the aspects of procurement, sales, and sales on a commission basis. In order to promote market health and fairness, this paper puts forward some ideas of optimizing tax management of e-commerce enterprises.
【作者單位】： 北京市朝陽區(qū)稅務(wù)局;
【分類號】：F724.6;F812.42
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本文編號：1605482