摘要
工商和税务登记的作用是规范市场经营秩序和保证国家的税收不会流失,但对于亟需扶植的网上C to C行业来说,其复杂的程序和相关税费却可能堵死本来就短缺的创业途径,影响我国电子商务人才的社会孵化环境。而且,这种监管在目前也是行不通的。从各个方面考虑,我国各级政府都应对网络缴税问题先研究,缓推行,再出台可操作性的政策。
The effect of Industry ＆ Commerce Registration and Taxation Registration is to regulate the market order and guarantee the tax income. But its complicated program and related tax is harmful to C2C Industry which need support, may block up the way to establish business and affect the hatch of e - commerce enterprises. This kind of regulation is implausible. The governments at all levels should make research on the taxation on web merchants and then carry out the plausible policy.
