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随着互联网的发展,网购已经与我们的生活息息相关。B2B跨境电商模式也成为电商零售市场中的一个重要组成部分,与其快速扩张矛盾的是,我国跨境电商的发展对传统税收征管制度带来了巨大的冲击。由于跨境电商交易有着网络虚拟化、信息传播高速、不受时间和空间限制的特点,使得税收征管难度加大,也导致国家税款大量流失。鉴于此,跨境电商的税收征管问题值得我们进行深入的研究和探索。
With the development of the Internet, online shopping has become closely related to our life. B2B cross-border e-commerce model has also become an important part of the e-commerce retail market. Contrary to its rapid expansion, the development of cross-border e-commerce in our country has had a huge impact on the traditional tax collection and administration system. Cross-border e-commerce transactions have the characteristics of network virtualization, high-speed information dissemination, and free from time and space constraints, making it more and more difficult to collect tax revenue, resulting in the drastic loss of national taxes. In view of this, the tax collection and management of cross-border electricity suppliers deserves our in-depth research and exploration.