本文選題：電子商務(wù)稅收 + CC電子商務(wù)�。� 參考：《稅務(wù)研究》2015年03期

【摘要】：正一、C2C電子商務(wù)稅收管理存在的問題電子商務(wù)交易具有數(shù)字化和虛擬化的特點(diǎn),不受時間和空間的限制,電子商務(wù)稅收的征收管理問題也隨之產(chǎn)生。由數(shù)字化、虛擬化引起的稅收征管盲區(qū),導(dǎo)致線下實體店與C2C網(wǎng)店之間稅收待遇的不公平,給線下實體店帶來很大的沖擊便是問題之一。(一)納稅主體難以確定C2C模式電商主體多未進(jìn)行工商與稅務(wù)登記,難以確定納稅主體。《網(wǎng)絡(luò)交易管理辦法》(國家工商行政管理總局令第60號)第七條規(guī)定:"從事
[Abstract]:E-commerce transaction has the characteristics of digitization and virtualization, which is not limited by time and space, and the problem of collection and management of e-commerce tax comes into being along with itThe blind area of tax collection and management caused by digitization and virtualization leads to the unfair tax treatment between offline physical stores and C2C online stores, which brings a great impact to offline physical stores is one of the problems.(1) it is difficult for tax payers to determine the C2C model, most of them are not registered for industry, commerce and taxation, and it is difficult to determine tax payers. Article 7 of the "regulations for the Administration of Internet transactions" (decree No. 60 of the State Administration for Industry and Commerce) stipulates: "engaging in business
【作者單位】： 福建省平潭綜合實驗區(qū)國家稅務(wù)局;
【分類號】：F812.42;F724.6

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本文編號：1744392