【摘要】：隨著電子商務(wù)蓬勃發(fā)展,電子商務(wù)稅收應(yīng)運(yùn)而生,但是我國(guó)電子商務(wù)稅收發(fā)展存在一定問題,如稅收法律體系不完善、稅收征管不明確等。文章從征管法律法規(guī)體系建設(shè),電子商務(wù)行稅要素以及管理等方面進(jìn)行分析,提出健全電子商務(wù)稅收體系的優(yōu)化路徑:完善法律框架,推行電子發(fā)票,提高稅收征管技術(shù)以及效率,加強(qiáng)與銀行等部門合作。
[Abstract]:With the vigorous development of e-commerce, e-commerce taxation emerges as the times require. However, there are some problems in the development of e-commerce tax in China, such as imperfect legal system of taxation, unclear tax collection and management, etc. Based on the analysis of the construction of the collection and administration system of laws and regulations, the factors of e-commerce taxation and the management, this paper puts forward the optimized ways of perfecting the tax system of e-commerce: perfecting the legal framework, carrying out the electronic invoice, and so on. Improve tax collection technology and efficiency, strengthen cooperation with banks and other departments.
【作者單位】： 成都師范學(xué)院;
【分類號(hào)】：F812.42;F724.6

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