我国C2C电子商务税收征管存在的问题及对策财政学专业

论 文 题 目：我国 C2C 电子商务税收征管存在的问题及对策摘 要“互联网+”作为当代经济发展新动力，对推动传统行业的变革和完善起至关重要的作用，电子商务就是在“互联网+商业”的大背景下应运而生并不断发展。C2C 电子商务依靠互联网进行运作，且不受时空限制，不拘泥于传统行业的经营模式，方便简洁易操作，给普通百姓带来了高效、便利的生活。本文通过文献研究法、规范分析法和比较分析法等，发现我国 C2C 电子商务存在税收征管法律法规不完善、税收征管流程有缺陷、税收征管信息化水平较低和征纳税意识薄弱的问题，导致国家税款大量流失。针对电商出现的问题，国家需要尽快采取措施解决。国际上，不少国家如美国、日本、澳大利亚等都针对此问题进行深刻的讨论和研究，并制定符合本国国情的相关制度。基于我国的实际情况，并学习国外 C2C 电商税收征管经验，适时合理地提出了一些对策，如继续完善与 C2C 电商税收征管相关的法律法规，规范电商税收征管流程、提升电商税收征管信息化水平、营造良好的征纳税环境等。以期望在保障电商平稳发展的基础上，尽快调整 C2C 电商税收征管，为我国 C2C 电子商务创造良性健康的发展环境。关键词：互联网；C2C 电子商务；税收征管Abstract "Internet +", as a new driving force for contemporary economic development, plays a vital role in promoting the transformation and improvement of traditional industries. E-commerce has emerged and developed under the background of "Internet + Commerce". C2C e-commerce relies on the Internet to operate, and is not limited by time and space. It does not stick to the business model of traditional industries. It is convenient, concise and easy to operate, which brings an efficient and convenient life to ordinary people.Through literature research, normative analysis and comparative analysis, this paper finds that C2C e-commerce in China has many problems, such as imperfect tax collection and management laws and regulations, defective tax collection and management process, low level of tax collection and management information and weak aware...