摘要
在"新常态"下,财政收入增速放缓。随着2016年"营改增"的全面展开,减税力度进一步加大,而财政支出规模却逐渐增长,财政赤字越来越大,政府负担加重。一方面是我国经济增速的下滑,财政缺口的加大,而另一方面是电子商务的日趋成熟,所以未来对电子商务全面征税的条件已经成熟。当前电子商务税收征管中存在法律体系不健全、纳税主体难以确定等问题,在"新常态"背景下,电子商务税收需要进行合理定位。针对我国的电子商务税收发展现状,提出了对电子商务起征点的设置、电子商务税收中央与地方的分成如何划分等政策建议。
At present,China’s economy has entered a new normal and its revenue growth has been slow.With the full-scale increase of the VAT reform in 2016,tax cuts have been further intensified.However,the scale of government spending has been gradually increasing.As a result,the fiscal deficit has been growing and the government burden has been aggravated.On the one hand,the decline of China’s economic growth and the fiscal deficit will increase the maturity of e-commerce on the other hand,so that the conditions for a comprehensive taxation of e-commercewill be ripe in the future.The current e-commerce exists from the legal system is not perfect,the taxpayers difficult to determine and other issues,combined with the"new normal"background,e-commerce tax needs to be properly positioned.In view of the status quo of e-commerce tax development in our country,some policy recommendations are put forward such as the setting of threshold of e-commerce,the division of central and local e-commerce taxes.
作者
郭慧芳
付世军
张佐敏
GUOHui-fang;FU Shi-jun;ZHANG Zuo-min(School of Economics and Management,Hainan University,Haikou 570228,China)
出处
《西安财经学院学报》
CSSCI
2019年第1期32-37,共6页
Journal of Xi’an University of Finance & Economics
关键词
新常态
电子商务
税收征管
new normal
e-commerce
tax adminitration
