电子商务个人经营者所得税收征管问题探究

Research on the Collection and Management of Individual Business Income Taxes for E-commerce Individuals in China

随着《电子商务法》颁布,电子商务中的税收问题再次引起人们的广泛关注。由于电子商务的发展具有一定的超前性,电子商务领域中个人经营者所得的税收征管也出现了诸多难点。应完善税收登记制度和电子发票管理机制,设立第三方支付平台代收代缴税收制度,明确税收管辖权并加强税务监督,营造一个健康的电子商务交易环境。

With the promulgation of the“E-commerce Law”,the taxation problem in e-commerce has once again attracted widespread attention.Since the development of e-commerce has a certain degree of advancement,the tax collection and management of individual operators in the field of e-commerce has presented many difficulties.To create a healthy e-commerce trading environment,we should inprove the tax registration system and electronic invoice management mechanism,set up the third-party payment platform to collect taxation,clarify the tax jurisdiction and strengthen tax supervision.