论我国C2C电子商务征税问题对策.pdf

责，加快电子商务的监管技术升级，并加大对电子商务服务行业的政 策扶持和税收优惠；从其他相关配套措施例如建立数字身份证制度等 着手。以上思路的主要目的是明确电子商务应纳税主体，通过建立完 善的征税系统依法进行征税，以及加强国际合作和沟通，同时推进和 完善电子商务税收征管立法，使其明确化。但对电子商务征税，并非 易事，电子商务的税收问题仍需研究磋商，各国税制的合理化与国际 协调将是一个长期的过程。 关键词：C2C电子商务，域外经验，税收征收管理，税种选择 ABSTRACT Intheeconomic informationwillbecometh society,the industry emainfocusofinternational thenetworkecono competitiveness，and extent witheconomic acertain to mygrown globalization，in chang ethe oflifeof thenetwork existingway people．In the of and eisitscore basement network，e—CO strength．With Digital transa mmercehavesomefeaturesliketransactionsvirtualization．10W ction of thetradition costs，transactionefficiency,andgreatlychanged al of transactionsthe forcefo trade，its providedriving pattern unique reconomic thefocusofthe ofnati development development，become onal becomea i economies，graduallystrategicpillar onthesurvivaland ofthecountriesinthenewce mpact development continuesto ofournationa ntury．Astechnology progress，thequality lalsocontinuesto networkhas entered advance，the graduallypeople ’S lives．The isthe ofboththenetworkeconom