“直播+”教育模式下的税收制度问题  

The Taxation SystemProblemunder the"Live Broadcast+"Education Model

作　　者：欧阳欣卉[1] Ouyang Xinhui

机构地区：[1]广西国际商务职业技术学院,广西南宁530000

出　　处：《科教文汇》2020年第18期191-192,共2页Journal of Science and Education

基　　金：2020年度广西高校中青年教师科研基础能力提升项目立项课题《“互联网+”时代背景下跨境电子商务税收法律问题研究》,项目编号:2020KY38006。

摘　　要：随着科学技术的不断发展,世界现在已经步入互联时代,互联网走进千家万户,渗透到人们日常生活的点点滴滴。我国的互联网事业如火如荼地开展,基本上已经进入到"全民上网"的时代。在新的形势、新的时代背景下,新的产物也应运而生。"互联网+",就是互联时代下的产物,它将线上与线下巧妙地结合起来,为线上的平台和线下的产品建立起桥梁。最典型的莫过于"互联网+"的电商,电商在我国已经有十多年的发展,并且在今天取得了瞩目的成就,发展出了多种形式和行业,在线教育实质上也是电商的一种形式。但在该模式背后对线上税收的法律问题,却发人深省。With the continuous development of science and technology,the world has now entered the era of interconnection.The Internet has entered thousands of households and penetrated every bit of daily life.China's Internet industry is in full swing and has basically entered the era of"Internet access for all".Under the new situation and new era background,new products have also emerged.As a product of the Internet era,"Internet+"skillfully combines online and offline to build a bridge between online platforms and offline products.The most typical is the"Internet+"e-commerce.E-commerce has been developed in China for more than ten years,and has made remarkable achievements today,and has developed a variety of forms and industries.In essence,online education is also a form of e-commerce.But the legal issues regarding online taxation are thought-provoking.

关 键 词：互联网+ 直播教育 税收法律 

分 类 号：D922.22[政治法律—经济法学]