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近年来,中国电子商务发展迅速,至2017年中国网络零售额已达世界第一。与此同时,电子商务占GDP的比重也逐年上升,但国家由此得到的税收却是凤毛麟角。问题出在了现行税制上,电子商务的虚拟性加大了不可操纵性,网络的优势此刻成了不法分子手中的利刃。本文从问题表面出发,由表及里,找出税收流失的根源,通过翻阅大量国际资料,寻找到更加适合我国国情的税收政策,并对其进行适当的补充、重新完善界定,最终提出有效的解决方案。
In recent years, the rapid development of e-commerce in China has surpassed the number one in the world in online retail sales by 2017. At the same time, the share of e-commerce in GDP has also risen year by year, but the tax revenue the state receives is rare. The problem lies in the current tax system, the virtual nature of e-commerce increased non-maneuverability, the advantages of the Internet has now become the blade of the hands of lawless elements. From the perspective of the problem, this article finds out the root causes of the tax loss, searches for a tax policy that is more suitable for our national conditions through reading a large amount of international data, supplements it appropriately and refines the definition, and finally puts forward an effective solution.