网络交易税收征管模式的变革（Reform of tax collection and management model in network transaction）.doc

网络交易税收征管模式的变革（Reform of tax collection and management model in network transaction） Reform of tax collection and management model in network transaction Reform of tax collection and management mode of network transaction 2008-12-20 15:15:39 The network transaction is different from the traditional business model of the new way of trading, it occupies in the modern economy an increasingly large share is becoming increasingly important, in the future may replace the traditional business model has become the leading economic model. With the gradual acceptance of online transactions, the amount of online transactions has increased rapidly, and many enterprises have begun to use network transactions, such a fast and convenient means of marketing, to promote the sale of goods and to settle accounts on the internet. Because of Chinas tax law there is no tax issues for online transactions made clear, and the degree of information the tax department is low, is difficult to grasp the development trend of this transaction, this case shows that the trade of the network has put forward new requirements to the management behavior of the tax department, it is necessary to establish a specific tax collection form for the network trading. Although the total transaction volume of Chinas network transactions is still relatively small, but the development is very rapid, it is imperative to attach importance to and strengthen the tax collection and management of online transactions. The legislative branch needs to break through the traditional mode of tax collection and management, strengthen research on tax policies, regulations and tax collection systems, formulate relevant laws and regulations as soon as possible, and make policy and legal restrictions on network transactions. On the one hand, the government should actively support the development of online trading, on the other hand, it is necessary to ensure the necessary tax revenue, which is necessary to deal with the contradicti