摘要
从传统贸易与电子商务的涉税对比入手,分析电商模式下的税费票据管理权转移和征税范围模糊等问题,进而提出优化电商模式下企业税费波动的策略,即完善电商征税制度、确定中国特色电商登记制度、提升电商税务稽查技术手段等。
From the comparison of the taxation of traditional trade and electronic commerce, the paper the transfer of tax and fee, bill of optimizi the system ng the fluctuatio of taxation of el no ect management right and the fuzzy scope of taxation, puts f enterprise tax and fee in the mode of electric business, ric business, determining the registration system of elec characteristics, improving the technical means of tax inspection forward the analyzes strategy including perfecting trician with Chinese.
出处
《工程经济》
2017年第8期74-76,共3页
ENGINEERING ECONOMY
关键词
电子商务
税费波动
税务稽查
票据管理
e-commerce
tax fluctuation
tax inspection
bill management
