实体店与网店营销中税收监管的比较研究.docVIP

实体店与网店营销中税收监管的比较研究 摘 要 电子商务，这种有别于传统商务活动的新兴商务方式，近些年来一直飞速发展。它的出现，使我们的生活更加便捷、丰富；它的出现，使社会这个大机器运转得更有效率。然而，任何一件事物的兴起都会影响到相关行业，带来一些负面效应也是不可避免的，电子商务涉及社会生活的方方面面，它所带来的问题也有很多，税收问题，便是这些问题中的一个。这是一个世界性的课题，从目前来看，国际上对它的研究深浅不一，学者们对他的看法也见仁见智，可以说没有一个统一的解决方法。本文正是以此为出发点进行考虑，认为这是一个很有现实意义的课题。 我国现行的税收制度是建立在传统的生产、贸易方式基础上并与之相适应的，电子商务的出现，使现行税收制度和一些规定不适用或不完全适用于电子商务。电子商务具有无国界性、无地域性、隐匿性、模糊性等特点，这使得网上贸易突破了传统的地域观念，使得交易的双方很难得到很好的确认，从而导致了税务机关工作难度的加大。一时间，如何对电子商务进行税务监管并合理征税成为了我国税务部门的一个难题。 关键词：电子商务；税收征管；税收管辖权 The Research of College Students Motivation about Luxury Consumption ABSTRACT E-commerce which is different from traditional commerce, is a newly commerce and develop in a great rapid in recent years. His appearance makes our lives more convenient and abundant; his appearance makes society which like an enginery runs more efficient. However, every spring thing will affect relative industries, some negative effect is inevitable. E-commerce connects with almost every aspect. He also brings several problems including taxation. This problem is a worldwide question. At present, research from international society is differing from each other; scholars also have their own opinions. So there isn’t a consistent solution. Considering this as the springboard, we think it is a valuable project. Chinas actual revenue system is based on traditional production or trade, and they fit for each other at present. The appearance of E-commerce makes it unsuitable. E-commerce doesn’t have national boundaries and terrain, it is also secrete and illegible. These characteristics make E-commerce break through the terrain in tradition, make it impossible to certain the two parties in the trade. These make things difficult for tax department. Therefore, how to supervise and impose on E-commerce becomes a difficult problem for us. Key Words: E-commerce; taxation collection; taxation jurisdictio目 录 一、 绪论 1 （一）研究背景和意义 1 （二）文献综述 1 （三）写作思路 2 二、实体店与网店营销的概述 4 （一）网店营销的出现和发展 4 1、网络营销产生的基础 4 2、网络营销产生的内因 4 3、网络营销产生的外部因素 5 （