电商行业的税务审计现状与完善对策.docx

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电商行业的税务审计现状与完善对策

摘要

2020年是全面建成小康社会和“十三五”规划收官之年，经济在持续快速发展。快速发展且规模庞大的电商的具体税收政策仍然不完善，税务审计系统也非常的不完善，这不仅有碍市场经济的公平，也将导致国家税收的大量流失。税务审计是保证国家税收的关键，抓好税务审计这一步，国家税收就能得到最大的保障。本课题基于已有的理论基础，从已经发现的问题出发，提出完善对策。通过研究电商行业的发展现状，分析出电商行业的发展趋势，发现电商行业在未来占据很重要的地位，电商行业的税收在中国税收中占的比例越来越大，但是电商行业的税务审计才刚刚发展，还未得到重视，也未有完善的政策，这会造成国家税收流失。论文主要以文献法和对比法来研究分析，通过研读相关文献和用实体企业和电商企业，电商平台与电商自营做对比，分析出电商企业与实体企业的税务审计差异和电商平台和自营平台的税务差异。

关键词：税务；审计；电商；天猫“双十一”；

Thecurrentsituationoftaxauditine-commerceindustryandtheCountermeasures

Abstract

2020istheyearofbuildingamoderatelyprosperoussocietyinanall-roundwayandtheendofthe13thfiveyearplan,withsustainedandrapideconomicdevelopment.Thespecifictaxpoliciesoftherapiddevelopmentandlarge-scalee-commercearestillimperfect,andthetaxauditsystemisalsoveryimperfect,whichnotonlyhindersthefairnessofthemarketeconomy,butalsoleadstoalargelossofnationaltaxrevenue.Taxauditisthekeytoensurethenationaltaxrevenue.Ifwedoagoodjobinthisstep,thenationaltaxrevenuecangetthemaximumguarantee.Basedontheexistingtheoreticalbasis,fromtheproblemsthathavebeenfound,thispaperputsforwardtheimprovementcountermeasures.Bystudyingthedevelopmentstatusofe-commerceindustry,thispaperanalyzesthedevelopmenttrendofe-commerceindustry,andfindsthate-commerceindustryoccupiesaveryimportantpositioninthefuture.Thetaxrevenueofe-commerceindustryaccountsforanincreasingproportioninChinastaxrevenue.However,thetaxauditofe-commerceindustryhasjustdeveloped,hasnotbeenpaidattentionto,andhasnoperfectpolicies,whichwillcausethelossofnationaltaxrevenue.Thispapermainlystudiesandanalyzesbyliteraturemethodandcomparativemethod.Bystudyingrelevantliteratureandcomparinge-commerceplatformwithe-commerceselfoperation,itanalyzesthetaxauditdifferencebetweene-commerceenterpriseandentityenterpri