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网络零售市场发展迅速,但市场秩序不规范、管理不到位、税负不公平现象也越来越突出。研究网络零售市场的增值税征管问题,可以促进电子商务的有序规范良性发展、实现网络经营与实体经营的公平竞争、减少电子商务中的税收流失。本文针对网络零售市场提出加强其增值税征管的建议:加快电商税务登记以完成纳税主体身份确认;交易总额价税分离以完成增值税征缴;结合交易规模实行增值税优惠政策以鼓励电子商务发展。
The rapid development of online retail market, but the market order is not standardized, management is not in place, the phenomenon of tax burden is also more and more prominent. Studying the issue of value-added tax collection and management in the online retail market can promote the sound development of orderly and standardized e-commerce, achieve fair competition between network operation and physical operation, and reduce the tax loss in e-commerce. In this paper, we propose to strengthen the collection and management of VAT on the online retail market: to speed up the e-commerce tax registration to complete the confirmation of taxpayers’ identity; to separate the total transaction value tax from the VAT collection; to implement the VAT preferential policies based on the transaction scale to encourage e-commerce development of.