ASSIGNMENT代写

英国诺丁汉代写作业:发展必然的同时

2019-06-04 00:02

这种转变在体现经济全球化发展必然的同时,也对现行我国财政税收管理体制构成了很大的挑战。根据中国税务学会学术研究委员、中央财经大学税收教育研究所的测算,2012年中国电子商务领域税收流失率为1.29%-8.29%,流失规模达1157亿-7800亿元,目前电子商务交易税收存在漏洞和征税盲区,应是不争的事实。电子商务本质上是将流通中多环节的现场交易变革为单环节的电子交易,根据税法基本原理和我国现行的税收体制,电子商务同样适用于各项税收法律法规,并没有对电子商务的交易行为进行豁免,但由于多种条件限制,目前我国对电子商务的税收征管并未完全铺开。电子商务领域不应该成为税收的法外之地,加强电子商务的税收征管,对维护税法的严肃性、增加财政收入和促进我国市场经济的公平公正具有重要意义。
英国诺丁汉代写作业:发展必然的同时
This transformation not only reflects the inevitable development of economic globalization, but also poses a great challenge to the current fiscal and tax management system in China. According to the calculation of tax education institute of central university of finance and economics, academic research committee of Chinese tax society, the tax turnover rate of China's e-commerce field was 1.29%-8.29% in 2012, and the loss scale reached 115.7 billion-780 billion yuan. At present, there are loopholes and blind spots in the tax collection of e-commerce transactions, which should be an indisputable fact. E-commerce is essentially the circulation of the scene of many link trading change for a single link of electronic trading, according to the basic principles of tax law and the current tax system in our country, the electronic commerce also apply to the tax laws and regulations, not on the trading behavior of e-commerce exemptions, but due to various constraints, at present our country is not yet fully rolled out of the tax collection and administration of electronic commerce. The e - commerce field should not become the tax law, strengthen the e - commerce tax collection and management, to maintain the seriousness of the tax law, increase fiscal revenue and promote the fairness and justice of China's market economy is of great significance.