摘要
随着网店实名制认证的开始,网店发展正逐渐步入规范的运营轨道,市场交易额与日俱增,同时网店如何征税也再次成为社会各界普遍关注的焦点。加强"个人网店"税收征管的探索与思考,杜绝国家税收的进一步流失,营造公平、公正的网络商业环境和市场环境显得尤为重要,使网店纳税尽快走出"灰色地带",从而实现真正意义上的税收公平和税收正义。
Along with the beginning of the online store real-name authentication, online store development is gradually step- ping in the orbit specification operation, market business transaction is growing, how online stores levy tax also become the focus of widespread attention once again by all sectors of society. Strengthening the tax collection and administration and thinking of ＂personal online store＂, preventing further loss of national revenue, creating a fair and just business environment and market environment network are particularly important. We should make online tax payment out of the ＂gray area＂ as soon as possible, so as to realize the true sense of tax fairness and justice.
出处
《河北经贸大学学报》
CSSCI
北大核心
2013年第6期88-91,共4页
Journal of Hebei University of Economics and Business
基金
2013年教育部人文社会科学青年基金项目"网店规范化经营的税收策略研究"(13YJC790140)
关键词
网店
税收征管
规范化
网络交易
C2C模式
税收正义
拉弗曲线
最适课税
online store
tax collection and administration
standardization
the network transaction
C2C mode
tax justice
the Lafter curve
the optimal taxation
