我国网络商品交易税收征管的现状、问题与对策  

The Present Situation,Problems and Countermeasures of Network Commodity Transaction Tax Collection and Administration in China

作　　者：左丽敏[1] 

机构地区：[1]太原广播电视大学,山西太原030000

出　　处：《山西广播电视大学学报》2016年第1期62-65,共4页Journal of Shanxi Radio & TV University

基　　金：山西现代远程教育学会基金科研项目:网络商品交易监管及纠纷解决对策研究(SXKT201515)

摘　　要：由于我国网络商品交易征税及管理的相关法律和制度滞后,导致网络商品交易税收征管缺乏法律和制度依据,造成了网络商品交易税收流失,需要通过完善网络商品交易行为的界定法律和监管制度,学习西方发达国家网络商品交易税收征管的模式,构建我国网络商品交易税收征管的法律和制度,促进我国网络商品交易税收征管及电子商务发展的法制化。Due to the lag of legal and regulatory system of network commodity transaction tax collection and management,it leads to the lack of legal and institutional basis for the tax collection and administration of network commodity trading,and causes the loss of network commodity transaction tax,which need to improve the legal and regulatory system,learn the patterns of the tax collection and administration of the network commodity trading in the western developed countries,construct the law and system of the tax collection and administration of China’s online commodity trading,and promote the development of online commodity trading tax collection and management in China.

关 键 词：网络交易 税收征管 法律监管 国际合作 

分 类 号：G728[文化科学—成人教育学]