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20世纪90年代以后,随着世界经济逐渐由工业经济向信息经济过渡,依托于互联网的电子商务活动蓬勃发展,网络商品平台交易额日益攀升,不仅极大地冲击了传统的贸易方式,而且对现行税收征管体制提出了严峻的挑战,电子商务税收征管已成为我国迫切需要解决的问题。本文着重分析了对税收征管挑战最大的C2C电子商务,提出了相关税收征管的建议,完善税收征管。
Since the 1990s, with the gradual transition of the world economy from an industrial economy to an information economy and the booming of e-commerce activities based on the Internet, the transaction volume of online commodity platforms has been rising day by day. This has not only greatly affected the traditional mode of trade, The system of tax collection and administration posed a severe challenge. Tax collection and administration in e-commerce has become an urgent issue to be solved in our country. This article focuses on the analysis of the C2C e-commerce with the greatest challenge to tax collection and management, puts forward suggestions on tax collection and management, and improves tax collection and administration.