摘要
2015年1月公布《税收征收管理法修订草案(征求意见稿)》明确"国家施行统一的纳税人识别号制度",以及"纳税人签订合同、协议、缴纳社会保险费,不动产登记以及办理其他涉税事项时,应当使用纳税人识别号"。本文从微商纳税空白的现状和成因着手,进而从成因出发分别分析了微商征税的可行性,然后在纳税人识别号初步提出这个关键背景下,根据微商征税的现状和成因有的放矢,探索纳税人识别号对于微商征税的影响。
It＇s published that a unified taxpayer＇s registration number is about to be put into practice around the country in The revised draft of the tax collection management （Draft for comment） in January 2015. Moreover ,taxpayers should use numbers whenever they sign contracts or pay social insurance premiums and other tax related matters. The first part is about the present and causes of no taxing on retailers online, the second is to analyze the feasibilities of it, Ultimately, while taxpayer＇s registration number is first proposed, I try to explore the influences of taxpayer＇ s registration numbers referring to taxing on retailers online, in hope of more study.
关键词
纳税人识别号
微商征税
税收公平
影响
taxpayer＇ s registration numbers
taxing on retailers online
tax fairness
influences
