网络经济交易下的税收征管——基于C2C模式的分析

The Tax Collection and Administration Research under the Network Economic Transactions

电子商务作为网络经济发展的最高层次,其发展的规范化一直受到各界的普遍关注。C2C网店经营模式实现了交易的全球化、无形化和高效化,但同时也给税收征管带来挑战。为此,应提高网店的纳税遵从程度,加强税务信息化管理,完善电子商务相关法律体系建设,明确电子商务要素,提高税务人员水平,净化网络交易环境,维护网络经济市场的有序竞争。

As the highest level of network economy development, the development of electronic commerce standardization has been widespread concern from all walks of life. C2 C online store business model achieves the trade globalization,immaterialized and efficient. But it also bring challenge to tax collection and administration. Therefore, we should improve the tax compliance degree of online stores, strengthen tax information management, perfect the relevant legal system construction of e-commerce, definite the e-commerce elements, improve the level of tax officials, purify the network trading environment, and maintain orderly competition of the network economy market.