电子商务环境下企业内部税费波动分析

Analysis of the Fluctuation of Enterprise Internal Tax and Fee under E-commerce Environment

从传统贸易与电子商务的涉税对比入手,分析电商模式下的税费票据管理权转移和征税范围模糊等问题,进而提出优化电商模式下企业税费波动的策略,即完善电商征税制度、确定中国特色电商登记制度、提升电商税务稽查技术手段等。

From the comparison of the taxation of traditional trade and electronic commerce, the paper the transfer of tax and fee, bill of optimizi the system ng the fluctuatio of taxation of el no ect management right and the fuzzy scope of taxation, puts f enterprise tax and fee in the mode of electric business, ric business, determining the registration system of elec characteristics, improving the technical means of tax inspection forward the analyzes strategy including perfecting trician with Chinese.