网络销售的税收征管对策分析-analysis on tax collection and management countermeasures of online sales.docxVIP

AbstractAlong with the economical globalization and the swift development of modern information technology, the electronic commerce while brings the efficiency and, since the 1990s, the popularity of Internet applications, a brand new form of business- Internet-application platform for network sales model, as a business area of trade transactions in an advanced way, the first in a the US-led Western developed countries geometrically rapid development pace, and then swept the world. Compared with traditional network marketing business case is a qualitative leap. On the one hand, network sales exceeded the time limit, and promoted the development of economic globalization process; On the other hand, the flow of information as a major form of the movement of goods. Production sales network marketing has become one of the major means, is gradually changing peoples way of life. The rapid growth of the online population will enable China to become the most development potential of the online shopping market. According to a survey, despite the misgivings that the safety of transactions in the network, 90 percent of Internet users still intend to participate in network sales activities. Network sales transactions because of cost savings, interactive transactions, the breakthrough time and personalized features drawing more and more online consumers, and with the growing number of future Internet transactions and network environment ripe for China e-business will show rapid growth. According to China Internet Network Information Center announced that as of the end of last year, Chinas e-commerce transaction volume exceeded the 1 trillion yuan to 1.1 trillion yuan, an increase of 48 percent. To Taobao example, in 2006 transactions exceeded 16.9 billion yuan over 2005 figures released by the year-on-year increase of 110 percent, which already exceeds easy early Lotus (10 billion), Wal-Mart (9.93 billion) in China the annual sales. Network sales development, not only to the tr