电子商务交易税款征收管理与实现-软件工程专业论文.pdf.docxVIP

优秀毕业论文 精品参考文献资料 摘要 摘 要 随着网络的发展与普及，电子商务已成为人们日常生活中不可或缺的一部分， 改变了我们的工作、生活，甚至思维方式，演变为拉动经济增长的一只生力军， 然而，伴随这一新方式的产生，也带来了许多新的问题。针对网络经济的发展， 我国目前的立法建设、制度管理等内容稍显滞后，给不法分子带来了可乘之机。 此项研究试图在这种网络经济的大环境下，采取切实可行的方法手段，根据我国 相关税收法律有关规定，加强对利用互联网络进行交易所产生的税款的征收与管 理。 此项研究采用面向对象的分析设计方法，发现类和对象，找到类之间的关系， 然后确定类的属性和操作。研究试图根据网上的商户通过 B to B 或 B to C 交易 方式，发生的网络电子交易，所产生的应纳税所得额以及应缴纳的税款，根据各 个网上电子银行之间的财务划转行为，对应缴纳的税款进行自动计算、扣除，实 现应纳税款的征收与管理。 关键字： 网络交易，电子商务，税款征收 II II ABSTRACT ABSTRACT With the developing of Internal, the E-business had became a very important part in human live, which changed our style of work, life, even our thinking. It evolved a new power of impelling the economy. But with the new style coming, it took much more new problems. Our legislation system lagged, which lead to irregularities which make some people take the money, especial in this period of internal developing speedy. The investigation tried to manage the tax which produced in the E-business program and collected, with the some pressing project in the current situation, according to our legislation and law. The investigation used OOA, found the object and the relationship of between them, then which make sure the object of property and operation. The research achieved counted the taxation and management and controlling the tax, which happened the taxation in the business by B to B or B to C that transit the money using the internal. Key word: internal business, E-business, taxation imposition PAGE PAGE 3 目录 目 录 HYPERLINK \l _bookmark0 第一章 绪 论 1 HYPERLINK \l _bookmark1 1.1 项目研究背景 1 HYPERLINK \l _bookmark2 1.2 项目研究意义 2 HYPERLINK \l _bookmark3 1.3 我国网上虚拟店铺税款申报征收现状 3 HYPERLINK \l _bookmark4 1.4 国外电子商务发展的制约因素及对策 5 HYPERLINK \l _bookmark5 1.5 本章小结 7 HYPERLINK \l _bookmark6 第二章 需求分析 8 HYPERLINK \l _bookmark7 2.1 网上虚拟店铺介绍 8 HYPERLINK \l _bookmark8 2.2 申报征收简要流程 8 HYPERLINK \l _bookmark9 2.2.1 网上申报资格申请 8 HYPERLINK \l _bookmark10 2.2.2 签约 8 HYPERLINK \l _bookmark11 2.2.3 登录 10 HYPERLINK \l _bookmark12 2.3 功