摘要
从20世纪90年代开始,电子商务的兴起在全球经济范围内掀起了轩然大波。我国也从1998年开始正式进入电子商务的全面发展期,其中,在货物零售方面,出现了B2B、B2C、C2C等线上销售模式。作为最受欢迎的网购交易平台——淘宝网,更是成为C2C模式的销售主场。究其发展如此迅速的原因,就不得不提到网络C2C模式征税的真空状态。针对这一新兴的销售模式的特点,应该怎样进行税收征管,怎样利用新兴发展的网络支付平台方便税收征管,这些问题有待进一步研究。
The rise of e -commerce had show its social significant among global economic since the 1990＇ s. Back to China, start from 1998, e -commerce officaily get into all -round development. Specially in the matter of the sale of goods field, there＇ re some new e -commerce mode appear, such as, B2B （Business to Business） ,B2C （Business to Customer） ,C2C. （ Customer to Customer） In this sale wave, Taobao, the most popular e - commerce platform, has become the home field of the C2C. Among the reasons for the fast development of the C2C, no - tax is considerable. Therefore, it＇ s time to study e - commerce＇ s characteristic and find out a legal and reasonable way to tax, also, it＇ s time to use the convenient e -commerce platform.
出处
《山西财政税务专科学校学报》
2013年第5期26-30,共5页
Journal of Shanxi Finance & Taxation College
关键词
间接电子商务
税收征管
第三方支付平台
C2C
indirect electronic commerce
tax collection and management
the third- party payment platform
