發(fā)布時(shí)間：2018-03-27 11:55

  本文選題：陶瓷　切入點(diǎn)：電子商務(wù)　出處：《江西財(cái)經(jīng)大學(xué)》2016年碩士論文

【摘要】：如今是信息時(shí)代,也是電子商務(wù)的時(shí)代。電子商務(wù)因具有物美價(jià)廉、選擇范圍廣、自主性強(qiáng)、交易便捷等優(yōu)勢(shì),已深深地影響我國(guó)居民消費(fèi)觀念和方式,構(gòu)建了一個(gè)全新的商務(wù)模式,成為未來(lái)貿(mào)易發(fā)展的方向。經(jīng)過(guò)十多年的發(fā)展,電子商務(wù)逐漸走上成熟,并呈現(xiàn)快速增長(zhǎng)的趨勢(shì),將在我國(guó)國(guó)民經(jīng)濟(jì)中占有重要的地位。在2015年第十二屆全國(guó)人民代表大會(huì)第三次會(huì)議上,李克強(qiáng)總理就提出未來(lái)要大力發(fā)展“互聯(lián)網(wǎng)+”,這標(biāo)志著在國(guó)家的層面,互聯(lián)網(wǎng)發(fā)展及電子商務(wù)發(fā)展已提升到一個(gè)戰(zhàn)略的高度。景德鎮(zhèn)市因瓷而立市,歷經(jīng)千年,是舉世聞名的瓷都,陶瓷產(chǎn)業(yè)一直是景德鎮(zhèn)市的支柱產(chǎn)業(yè),特別是十大瓷廠改制后,民營(yíng)經(jīng)濟(jì)得到了蓬勃發(fā)展,涌現(xiàn)不少知名的陶瓷企業(yè)和陶瓷名人�，F(xiàn)在隨著電子商務(wù)的高速發(fā)展,景德鎮(zhèn)市陶瓷產(chǎn)業(yè)的格局也發(fā)生了變化,電子商務(wù)逐漸滲透到傳統(tǒng)的陶瓷產(chǎn)業(yè)中,給陶瓷銷售市場(chǎng)帶來(lái)了新的活力和生機(jī)。景德鎮(zhèn)市陶瓷電子商務(wù)市場(chǎng)經(jīng)過(guò)十多年的發(fā)展,形成了一定的規(guī)模,這對(duì)于景德鎮(zhèn)市稅務(wù)部門來(lái)說(shuō),如何來(lái)規(guī)范景德鎮(zhèn)市陶瓷電子商務(wù)稅收成為了一個(gè)重要的課題。我國(guó)現(xiàn)行的稅制是建立在傳統(tǒng)貿(mào)易的基礎(chǔ)上,由于電子商務(wù)的虛擬化、數(shù)據(jù)化、網(wǎng)絡(luò)化給稅務(wù)部門的稅收征管和稅制帶來(lái)了很大的挑戰(zhàn),目前未能對(duì)電子商務(wù)交易實(shí)現(xiàn)有效的監(jiān)管,電子商務(wù)稅收征管基本處于一片空白。本文將著重對(duì)構(gòu)建景德鎮(zhèn)市陶瓷電子商務(wù)稅收征管體系進(jìn)行論述,將重點(diǎn)研究景德鎮(zhèn)市陶瓷電子商務(wù)的整個(gè)流程,通過(guò)加強(qiáng)景德鎮(zhèn)市稅務(wù)部門的征管方式,探索和構(gòu)建一套科學(xué)的稅收征管體系,從而增加稅收收入,維護(hù)稅負(fù)公平。
[Abstract]:Today is the information age and the era of electronic commerce. Because of its advantages of good quality and cheap price, wide range of choices, strong autonomy and convenient transactions, electronic commerce has deeply influenced the concept and mode of consumption of Chinese residents. After more than a decade of development, e-commerce gradually matures and presents a trend of rapid growth. Will play an important role in our national economy. At the third session of the 12th National people's Congress in 2015, Premier Li Keqiang proposed to vigorously develop the "Internet" in the future, which marks the national level. The development of the Internet and electronic commerce has been promoted to a strategic height. Jingdezhen has been a porcelain capital for thousands of years, and the ceramic industry has always been the pillar industry of Jingdezhen, especially after the reform of ten porcelain factories. With the rapid development of electronic commerce, the pattern of ceramic industry in Jingdezhen has also changed. Electronic commerce has gradually penetrated into the traditional ceramic industry, bringing new vitality and vitality to the ceramic sales market. After more than a decade of development, Jingdezhen ceramic e-commerce market has formed a certain scale. For the tax department of Jingdezhen, how to standardize the taxation of ceramic e-commerce in Jingdezhen has become an important issue. The current tax system of our country is based on the traditional trade, and because of the virtualization of electronic commerce, it is digitized. The network has brought great challenges to the tax collection and tax system of tax departments, and has not been able to effectively regulate e-commerce transactions at present. This paper will focus on the construction of Jingdezhen ceramics e-commerce tax collection and management system, will focus on the whole process of Jingdezhen ceramics e-commerce, By strengthening the collection and management mode of the tax department in Jingdezhen, a set of scientific tax collection and management system is explored and constructed in order to increase the tax revenue and maintain the fairness of the tax burden.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42;F724.6;F715.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 陳柏良;池玫;侯貞杰;;“一帶一路”框架下深化閩臺(tái)電子商務(wù)合作研究[J];武夷學(xué)院學(xué)報(bào);2014年06期

2 梁毅菲;;傳統(tǒng)企業(yè)的電子商務(wù)[J];中國(guó)外匯;2014年20期

3 林惠婷;;淺談電子商務(wù)對(duì)德化陶瓷業(yè)發(fā)展的影響[J];科技與企業(yè);2011年15期

相關(guān)碩士學(xué)位論文 前1條

1 姚偉;我國(guó)電子商務(wù)稅收征管問(wèn)題研究[D];華東政法大學(xué);2015年

，

本文編號(hào)：1671413