个人网上交易税收征管-政府管理专业论文.docx

Abstract Abstract 叽le C2C trade model is the derivative of the development network technology and e-commerce. Because 批 has different charact町istics from 也e traditional trade，so 抗∞ntains opportunities and challengesωthe tax work.At present， a11ωuntries have large differences in 性le taxation of Intemet transactions on C2C. For example，the United States claimed duty-珩阔， and some European ωuntries a1ready have some JAcomplete tax bills. But Chinas current development of electronic commerce hasn t started long ago，and it is a blank filed in the taxation of Intemet transactions on C2C. 80 studying the tax collection model under 也e new situation wi11 help to pres町刊出e basic principles of lax law，to protect the s阳.bi1ity of 阳x revenue growth， JA promote the healthy development of e-commerce. First，由is article analyzed and understood the current individual transactions on1ine process and 由e tax e-government processes. Second，it analyz叫the challenge of 由e C2C to 也e current tax model 仕om 也e theory and practice，and introduced the process reengineering theory and workf1ow management theory. Then 也eωηent tax model and the individual 缸ansact?ons on1ine process have been created or recreated applied the theories. Finally a feasible model of the personal on1ine trading tax revenue management has been worked out ，which combined both of them. Key word: c2c e-comm即ce e-government processreenguneerung taxωllection and management 、 、 ? 品 目录 目录 第一章绪论……………………………… 1 1.1 研究的背景及意义…………………………川 1 1.1.1研究的背景……………………………………………1 1.1.2 研究的意义……………………………………………………3 1.2 研究的主要创新点………………………………… 3 ‘1.3 主要研究内容和结构……………………川 3 ‘ 1.3.1主要研究内容……………………… 3 $ 1.3.2 本文的结构成主要研究路线…………………………川 ...3 第二章个人网上交易综述…………叫…………… 5 2.1个人网上交易概述………… 5 2.1.1 个人网上交易的定义……………………………………………… 5 2.1.2 个人网上交易的分类…………………… 5 2.1.3 个人网上交易与传统交易方式对比的主要特点………… ..6 2.2 个人网上交易模式分析……………………… 7 2.2.1 交易会员注册流程…………………… 7 2.2.2 购物流程…………………………………… 7 2.2.3 销售流程……...…..……… 8 2.2.4 商品的流通过程…………………… 8