我国网络交易征税问题法律规制探析  

Analysis on the Legal Regulation of the Taxation of Internet Transactions in China

作　　者：罗美珍 LUO Mei-zhen(Anhui University,Hefei Anhui 230601)

机构地区：[1]安徽大学

出　　处：《浙江万里学院学报》2019年第4期24-29,共6页Journal of Zhejiang Wanli University

摘　　要：《电子商务法》的颁布和实施使得我国对网络交易进行税收征管迈进了一步,但目前我国传统税法无法适应该行业,配套法律不完备,且技术层面也无法达到有效的税收稽核和监管。围绕当前网络交易征税存在的问题进行分析,提出未来关于网络交易征税方面的法律以及配套设施的构建和完善的建议,以实现网络交易的繁荣和健康发展。The promulgation and implementation of the "E-commerce Law" has made a step in the collection and management of online transactions in China. However, the traditional tax laws cannot adapt to the network transaction, the supporting laws are incomplete, and the technical level cannot achieve effective tax auditing and supervision at present. This paper analyzed the problems existing in the current taxation of online transactions, and proposed future laws on the taxation of online transactions and the construction and improvement of supporting facilities to realize the prosperity and healthy development of online transactions.

关 键 词：网络交易 税收征管 税收监控 

分 类 号：D912.29[政治法律—民商法学]