加强网络团购的税收管理研究-税务专业论文.docxVIP

首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 《加强网络团购的税收管理研究》 Abstract Advances in technology allow more and more people be able to buy goods on the Internet，compared to going outside，people would rather stay at home to buy their favorite products．In recent years，Online Group Shopping is very popular in consumers because of its low price．Since Groupon’S business model i S wel 1-known and i S introduced to China，the development speed of the Onl ine Group Shopping i s far beyond the tradi t ional buy rate，our government has gradually introduced tax incentives about E-commerce，State Administration of Taxation issued advice in May，2015 indicates that our government’S supportive attitude to the new formats，new models．However，compared with developed countries，our tax administration policy of Online Group Shopping is still just getting started，need to be more explore research．Strengthening tax administration research on Online Group Shopping iS not only of great theoretical significance，but also of great practical value such as promote the normal operation of Online Group Shopping market，solve the unfair taxation，increase state revenue．In thiS paper，I have comprehensive analyzed the current development of Online Group Shopping and tax policy，explored its problems and shortcomings， elaborated tax a由nini strat ion of Onl ine Group Shopping，provided valuable suggestions for improving our tax administration pol icies of Online Group Shopping and optimizating the existing tax system， creat ing fair market enviz‘onment． Keywords：Onl ine Group Shopping Tax Administration Practical Value ¨ 万方数据 首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 《加强网络团购的税收管理研究》 目录 引言 1 1．1研究背景和意义 。1 1．1．1 研究背景 ～1 1．1．2研究意义 。2 1．2国内外研究文献综述 ．．2 1．2．1 国外文献综述 2 1．2．2国内文献综述 ， 3 1．2．3国内外文献综述评述 一4 1．3研究目标、思路与特色 ．．5 1．3．1 研究目标 ．．5 1．3．2研究思路 ．．5 1．3．3研究特色 6 2我国网络团购的内涵界定 ．．7 2．1 我国网络团购内涵和特征 ．，． 7 2．2国内网络团购的主要模式 。8 2．2．1 根据组织团购的主体分类 ．．8 2．2．2 以商品服务类型分类 ．．9 2．3网络团购与B2C的区别和可税性 ．．9 2．3．1 C2B与B2C的区别 9 2．3．2网络团购可税性的理论基础 10 3我国网络团购的现状与趋势 12 3．1 我国