毕业论文-电子商务B2C模式下小企业税务筹划探究.doc

PAGE PAGE I 电子商务B2C模式下小企业税务筹划探究 摘 要 随着互联网大潮的袭来，网络交易已经越来越普及到生活中的各个角落，由于其方便，快捷，成本低等诸多优势，必将取代传统的线下面对面交易模式。作为国家财政的重要组成部分，税收是及其重要的，而如今电商迅猛的势头使得传统的税收制度和体系在面对电子商务时税金的征收显得力不从心。 各国对于电子商务税的征收改革势在必行，如何征收还不确定，但一旦征税，毫无疑问会削弱电商的低价竞争力，对电商格局造成冲击，尤其是对没有雄厚的资金实力应对的小型网商，因此体现出了早日着手税务筹划的重要意义，通过降低税金的缴纳，合理的提升利润空间，不仅加强了激烈电商市场中的企业竞争力，同时提高征税之后的生存能力。 本文首先阐述了讨论的知识背景，研究思路以及文章的研究目的，介绍了目前电子商务市场发展状况，随后说明了目前国内外的学者们对于电子商务以及税务筹划等方面的相关研究情况。在正文中，着重介绍和讨论B2C模式与税务筹划的具体概念以及特点和特征，着重分析B2C模式因为其特性而对目前税务体系所造成的冲击和影响，其中包含整体影响和具体税种的影响。 通过分析影响，随后确定了关于B2C模式的税务筹划的筹划思路及途径，通过思路和途径的确立，最后对电子商务交易中较为重要的一些具体税种做出税务筹划的具体方法。 关键词：B2C模式 企业税务筹划 电子商务税 Study on Enterprise Tax Planning of B2C Model Abstract With the?development of Internet,?online trading has?become more and more popular to everyone,?and because of its excellent?advantages such as convenience,?fast speed and?low costs,?electronic commerce will replace?the traditional mode of?trade?in the real life.?As an important?part of government finance,tax?is indispensable,?but?now the electricity supplier?rapid momentum of?the traditional?tax system and tax?system?in the face of?electronic commerce?levy?is powerless. The electronic commerce tax reform is imperative, how to levy is uncertain, but once the tax, will undoubtedly weaken the price competitiveness of the electricity supplier, the impact on the pattern of electricity providers, especially to do not have strong financial strength to deal with the individual network operators, therefore reflects the importance of tax planning started early, by reducing taxes pay, increase the profit space reasonable, not only to strengthen the competitive electricity market personal competitiveness, while improving the survival ability after tax. This paper first discusses the background, research purpose and research ideas of this paper, introduces the current development status of e-commerce market, then describes the current domestic and foreign scholars for the related research on electronic commerce and tax