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我国C2C电子商务发展迅猛,在带来了积极的经济效益和社会效益的同时,也给我国的税收体系带来了巨大的冲击。对我国C2C电子商务的发展如何给予法律规制,在立法与征管两方面存在着新问题。域外经验显示,西方国家在此问题上坚持了多样性与普遍性相结合的法律进路,但是基本趋势是在征税技术日趋成熟的条件下,对于个体网上交易开征税收。就我国而言,C2C电子商务税收的立法思路应当在支持对C2C电子商务的扶植政策与维护税法基本原则之间寻求可税性和政策性的平衡,同时在程序立法上以征管技术为导向予以补正。
The rapid development of C2C e-commerce in our country brings a great impact on our tax system while bringing about positive economic and social benefits. How to give legal regulation to the development of C2C e-commerce in our country, there are some new problems in legislation and collection and management. Extraterritorial experience shows that western countries insist on the legal approach of combining diversity and universality on this issue. However, the basic trend is that tax levying on individual online transactions should be levied on the condition that taxation technologies are getting mature. For our country, the legislation idea of C2C e-commerce tax revenue should seek the taxable and policy balance between supporting C2C e-commerce support policies and safeguarding the basic principles of tax law. At the same time, it should be guided by the collection and management technology in procedural legislation Correction.