中国C2C电子商务税收征管政策研究  

Research on China's C2C E-commerce Tax Collection and Administration Policies

作　　者：尹秋霞 YIN Qiu-xia(Guizhou University of Finance and Economics,Guiyang 550000,Guizhou,China)

机构地区：[1]贵州财经大学,贵州贵阳550000

出　　处：《江苏商论》2022年第10期97-100,共4页Jiangsu Commercial Forum

摘　　要：目前是信息化时代,随着信息科学技术的高速发展和互联网的普及,中国网民数量增长快速,以互联网为依托的电子商务经济发展势头迅猛,交易额逐年增长,规模也越来越大。目前电子商务发展最普遍的形式是网络购物,几乎每个人都有网上购物的经历,网上购物的发展速度远远超过了线下实体经济的发展速度。本文对由此引起的税收问题进行探讨。The present is the information age.With the rapid development of information science and technology and the popularization of the Internet,the number of netizens in my country has grown rapidly.The Internet-based e-commerce economy has developed rapidly,and the transaction volume has increased year by year,and the scale has become larger and larger.At present,the most common form of e-commerce development is online shopping.Almost everyone has the experience of online shopping.The development speed of online shopping far exceeds that of the offline real economy.This article discusses the taxation issues arising from this.

关 键 词：C2C 电子商务 税收征管 

分 类 号：F810.42[经济管理—财政学]