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随着互联网的高速发展,电子商务尤其是C2C电子商务得到了迅猛发展。根据《中国互联网发展趋势报告2016》中指出,20016-2015十年间,电子商务对中国消费发展影响作用明显,网络销售占社会消费品零售总额比例提高至12.3%。其中,淘宝网是我国C2C电子商务平台中的巨头,每年的“双11”更是一次次的创造了交易神话。在其迅猛发展的同时,产生了一系列的税收征管法律问题。
With the rapid development of the Internet, e-commerce, especially C2C e-commerce, has been rapidly developed. According to “China Internet Trends Report 2016”, it is pointed out that in the ten years between 20016-2015, the effect of e-commerce on the development of China’s consumption was obvious. The proportion of online sales to the total retail sales of consumer goods increased to 12.3%. Among them, Taobao is China’s C2C e-commerce platform in the giants, each year “Double 11 ” is again and again to create a trading myth. At the same time of its rapid development, a series of legal problems concerning tax collection and administration have arisen.