摘要
随着信息化、电子化的发展和互联网运用的普及,C2C电子商务发展迅猛,但C2C电子商务税收管理方面存在一定困难,导致大量税款流失。笔者基于传统征管手段下C2C电子商务税收征管面临的困境,分析了C2C电子商务税收征管面临困境的成因和征税的必要性,提出了借助大数据、互联网、智能化等技术,设计C2C电子商务税收系统框架设计,辅助解决电子商务税收问题。
With the development of informationization,electronization and the popularization of Internet application,C2C e-commerce develops rapidly,but there are some difficulties in tax management of C2C e-commerce,which leads to a large amount of tax loss.Based on the predicament faced by C2C e-commerce tax collection and management under the traditional means of collection and management,the author analyses the causes of the predicament faced by C2C e-commerce tax collection and management and the necessity of taxation,and puts forward the design of C2C e-commerce tax system framework with the help of big data,Internet and intelligent technology to help solve the problem of e-commerce tax.
作者
阳朝晖
梁捷芳
Yang Zhaohui;Liang Jiefang(Education Technology Center, Experimental Teaching Center, Guangdong University of Foreign Studies, Guangzhou Guangdong 510006, China;School of Economics and Trade, Guangdong University of Foreign Studies, Guangzhou Guangdong 510006, China)
出处
《信息与电脑》
2019年第1期90-92,共3页
Information & Computer
