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c2c dian zi shang wu shui shou zheng guan liu cheng chuang xin tan suo
Author(s): 
Pages: 44-47
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  电子商务C2C征收管理税负公平;
Abstract: 近些年来,电子商务在全球范围内迅速发展,然而,相关税收法律的发展远远滞后于电子商务的发展,我国目前并没有形成针对这种新型贸易方式的税收征管体系,如何对电子商务征税成为当今时代一大难题。本文以C2C电子商务为重点,围绕交易的三个流程——物流、信息流、资金流思考纳税评估方法,以物流和资金流为辅助,通过在信息流传递过程中加入纳税环节,创新纳税途径。
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