毕业论文--电子商务背景下C2C税收征管对策.docxVIP

湖南商学院毕业论文 内容摘要 随着信息技术、电子商务的的基础及互联网的不断进步发展，使得电子商务在大力促进商品、劳务和技术在世界流动的同时极大的推进了全球经济一体化的发展。电子商务现在不受区域的限制，使得商品的各个环节的时间大大的减少了。将物流、资金流和信息流高度融合,为制造者、销售者和消费者提供了更好地满足各自需求的机会,也开辟了竞争更为广泛与激烈的国际贸易市场。相较于美国、世贸组织、欧盟等超级经济体,中国的电子商务产业发展时间短、起点低。 在谈论电子商务的时候，与以前的商务活动相比较，电子商务具有它自己的特点，例如有随机性、集成化、现代化等等。电子商务在发展的过程中会对以前的老商务产生极大的影响，毕竟一个新的事物取代一个老的事物是一件比较痛苦的事情，因为新的事物是适应了时代的发展，顺应了时代的潮流，老的事物是必然要消亡的，这是达尔文的进化论的具体体现，适者生存不适者淘汰。本文通过分析电子商务环境下的经营特征,并在现有状况下认识其涉税特点,弄清税收现状及问题的基础上,进行税收征管要素分析,从而分析征管体系,提出电子商务下税收征管体系实施环境要求及对策。 关键词 C2C电子商务；税收；对策；税收观点； Abstract As the basis of information technology, electronic commerce and the progressive development of the Internet, make the electronic commerce in vigorously promoting goods, services and technology flows in the world at the same time greatly promote the development of global economic integration. E-commerce broke the transaction concept of space and time, shorten the link between production, circulation, distribution and consumption, will be highly integration, logistics, cash flow and information flow of manufacturers, sellers and consumers provide the chance of a better meet their needs, also opened up a broader and competitive international trade market. Compared to the United States, the world trade organization (WTO), super economies, such as the European Union, Chinas e-commerce industry development time is short, low starting point. Compared with the traditional commerce, e-commerce has a number of mobility, concealment, electronic, digital features, such as the tax to bring opportunities at the same time, also bring great challenges to the traditional tax system. Therefore, discuss the electronic commerce environment tax collection system construction is the supplement of the existing tax system management, but also can therefore guarantee e-commerce with traditional operation normal and healthy development of the economy, on the basis of embody the fairness and rationality of the tax administration, and the benign development of the economy for a long ti