“十三五”期间促进县域电子商务发展的税收治理政策展望.pdfVIP

第 1 6 卷 第 4 期 山东商业职业技术学院学报 Vol. 16 No. 4 2 0 1 6 年 8 月 Journal of Shandong Institute of Commerce and Technology Aug. 2016 “十三五”期阗後迸喜域电冬商务 咸展的税收治理政策展 f 崔晨涛\崔玉亮2 (1.郑州大学马克思主义学院，河 南 郑 州 450001 ;2.河南省沈丘县财税经济学会，河 南 沈 丘 466300 ) 摘 要 ： “十三五”是全面建成小康社会的决胜阶段。为保证“四个全面”战略布局下第一个一百年目标任 务在“十三五”期间的顺利完成，中共中央在“十三五”规划建议中提出：“深化财税体制改革，建立税种科学、结构 优化、法律健全、规范公平、征管高效的税收制度”。作为“大众创业，万众创新”浪潮下促进县域经济发展的重要平 台，电子商务为新常态下激发县域经济发展活力，带动全民参与“双创”开辟了新境界。“十三五”期间促进县域电 商发展的税收治理政策，应以治理能力建设、制度体系建设为重要抓手，为全面深化税制改革，实现“互联网+ ”下 我国税收治理现代化提供现实路径。 关键词： “十三五”；县域电子商务;税收治理 中图分类号：F812.42 文献标识码： A 文章编号： 1671 -4385(2016)04 -0017 -06 The Policy Outlookof Promoting the Development of E - commerce Taxation Management in County Level During the 13 th Five - Year Plan Period CUI Chentao, CUI Yuliang ( 1 . School of Marxism, Zhengzhou University, Zhengzhou, Henan 450001,China ； 2. The Finance and Tax Economic Society of Shenqiu County, Shenqiu, Henan 466300, China ) Abstract ：The 13th Five - Year Plan is the decisive stage of building a well - off society in an all - round way. In order to ensure the strategy of Four Comprehensives layout goals and tasks of the first one hun- dred during the period of The 13th Five - Year Plan is completed, the central committee of the communist party of China put forward in The 13th Five - Year Plan : we will deepen reform of the fiscal and taxation system, the establishment of tax science, structure optimization, the law imperfect, standardized fair and efficient to impose the t