电商企业征税预期下的纳税优化

Taxation Optimization Based on the Anticipation of Imposing Business Tax to Internet Electricity Supplier

出于对市场经济发展以及满足就业创业需求的考量,税务机关为当前不具备登记注册条件的自然人提供了免税政策,电商企业征税预期提上日程。本文就征税预期下电商企业面临的市场规范不足、主体特性不同等问题进行剖析,并结合电商企业采购、销售、代销等环节的涉税情况进行分析,提出优化电商企业纳税管理的一些设想,以促进市场健康公平。

Considerations for the development of market economy and meet the employment needs of the tax authorities do not have the registration for the current conditions of the natural person provides duty-free policy, affected by this, the electricity supplier industry trend of rapid development, the traditional industry by squeezing. Faced with this situation, the Internet is expected to tax the electricity supplier on the process. Based on the above, the tax is expected to face under the business enterprise market norms, lack of the main characteristics of different challenges are analyzed, and combined with the specific analysis of tax related business enterprise procurement, sales, distribution and other aspects, put forward some ideas to optimize the business enterprise tax, in order to promote the healthy and fair market.