论我国c2c电子商务征税问题及对策

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1、责，加快电子商务的监管技术升级，并加大对电子商务服务行业的政策扶持和税收优惠；从其他相关配套措施例如建立数字身份证制度等着手。以上思路的主要目的是明确电子商务应纳税主体，通过建立完善的征税系统依法进行征税，以及加强国际合作和沟通，同时推进和完善电子商务税收征管立法，使其明确化。但对电子商务征税，并非易事，电子商务的税收问题仍需研究磋商，各国税制的合理化与国际协调将是一个长期的过程。关键词：C2C电子商务，域外经验，税收征收管理，税种选择ABSTRACTIntheeconomicsociety,theinformationindust

2、rywillbecomethemainfocusofinternationalcompetitiveness，andthenetworkeconomygrownwitheconomicglobalization，inacertainextenttochangetheexistingwayoflifeofpeople．Inthenetworkeconomy,e-commerceisitscorestrength．WiththebasementofDigitalandnetwork，e—COmmercehavesomefeaturesl

3、iketransactionsvirtualization．10Wtransactioncosts，transactionefficiency,andofgreatlychangedthetraditionalpatternoftrade，itsuniquetransactionsprovidethedrivingforceforeconomicdevelopment，becomethefocusofthedevelopmentofnationaleconomies，graduallybecomeastrategicpillarin

4、dustry,directlyimpactonthesurvivalanddevelopmentofthecountriesinthenewcentury．Astechnologycontinuestoprogress，thequalityofournationalalsocontinuestoadvance，thenetworkhasgraduallyenteredpeople’Slives．Thefollowingisthedevelopmentofboththenetworkeconomy，prevalentnowadayss

5、uchas："Taobao¨，’’AliBaba”．AndE—commercetradeismoreandmorepeopletoaccept．ButeverythinghastwoSides，ande—commercealsobroughtnewchallengesfortaxcollectionandtaxlaw,whethershouldtaxedofelectroniccommerce，andhOWtotaxedofelectroniccommercetobecomeatopicdiscussioninrecentyears

6、，．Thisarticlediscusstheproblemsfocuseonthetaxationofelectroniccommerceaswellastheappropriatecopingstrategies．TheinternationalcommunityalsoreachedsomeconsensusonE—commercetaxissues，andlaidthefoundationforcountriestodeveloPe-commercetax．Policyconsensusincludethefollowing

7、aspects：theprincipleoftaxneutrality；theprincipleoffairtaxation；facilitatethecoilectionandmanagementprinciples；theprincipleofsimpleandtransparent．Taxesfore-commercetaxation，thecountriesinprincipleagreedonthefollowing，thatisnottolevynewtaxesorsurcharges，butthroughtherede

8、finitionofsometraditionalconcepts，categoriesandrepairoftheexistingtaxsystemtodealwithtaxissueswhichcausedbythee—COmme