摘要
近几年来,互联网销售迅猛发展,据中国电子商务研究中心(100EC.CN)监测数据显示,截止2014年6月中国网络零售市场交易规模达10856亿元,2013年上半年达7542亿元,同比增长43.9%,2014年全年甚至达到27861亿元。占社会消费品零售总额的10.6%。电子商务的发展给我国的税收带来了新的挑战,因此本文对迅猛发展的B2C,C2C中是否开征增值税征收以及开征中可能遇到困难问题提出一些看法和建议。
In the last few years,The rapid development of Internet sales.According to the China Electronic Commerce Research Center,As of June2014,China's online retail market transactions amounted to 10,856 billion yuan,whice compared with The first half of 2013 increase by43.9%.In the whole year of even reached27,861 billion yuan.Total retail sales of social consumer goods10.6%.The development of electronic commerce has brought new challenges to our country‘s tax.Therefore,this paper puts forward some ideas and suggestions on the development of B2 C,whether the introduction of the VAT levy and the introduction of the potential difficulties in C2 C.
出处
《山东农业工程学院学报》
2016年第2期99-100,102,共3页
The Journal of Shandong Agriculture and Engineering University
基金
福建省中青年教师教育科研社A类项目"中高职衔接框架下会计专业课程体系的构建与实践"阶段性研究成果(编号JAS14840)