中国微商征税面临的困境与对策  

The Difficulties and Countermeasures of Taxation to Micro Business in China

作　　者：杨飞[1] Yang Fei(Guangdong Songshan Polytechnic College, Department of Economic Management, Shaoguan Guangdong 512126)

机构地区：[1]广东松山职业技术学院经济管理系,广东韶关512126

出　　处：《北方经贸》2017年第11期80-82,共3页Northern Economy and Trade

摘　　要：微商作为一种新型的商业模式在传统电子商务中逐渐崭露头角,成为中国电子商务领域的后起之秀。随着微商群体规模及交易规模的不断扩大,微商征税问题日渐成为国家税收所面临的新问题。通过对中国微商征税现状、面临的困境及国外电子商务征税经验进行分析,提出加强顶层制度设计;全面实施电子商务电子发票制度;建立针对微商交易的代扣代缴和申报制度等对策。As a new business model, micro business has gradually emerged in the traditional e-commerce, and has become a rising star in the field of e-commerce in china. With the expansion of the scale and scale of micro business groups, the issue of micro business tax has become a new problem faced by China＇s taxation. How to effectively super- vise the business activities of micro dealers, promote the healthy and stable development of micro business, and es- tablish and improve the tax collection and management system of micro business industry is imminent.

关 键 词：微商 纳税 税收管理 

分 类 号：F812[经济管理—财政学]