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近年来,我国台湾与大陆的零售业发展非常迅速,形成了多种零售业态和多种经营模式并存的繁荣发展态势。为了适应激烈的竞争,零售商与供应商不断进行营销模式的创新,并由此带来了税务征缴方面的法律问题。台湾合作店模式营业税争议案给了我们很大启示。在处理这些税务法律问题的过程中,应该认真分析零售业的组织形式、经营模式,准确判断零售商、供应商等相关主体之间的营销合作关系,正确定位这些主体在税收征纳法律关系中的地位,以正确的征缴税款,促进我国零售业的健康发展。
In recent years, the retail industry in Taiwan and the mainland of our country has developed very rapidly, forming a prosperous development trend in which a variety of retail formats and various business models coexist. In order to adapt to the fierce competition, retailers and suppliers continue to innovate the marketing model and thus bring about legal issues concerning tax collection. Taiwan cooperation store sales tax controversy gave us a lot of inspiration. In the process of handling these tax law issues, we should conscientiously analyze the organizational form and business model of the retailing industry and accurately determine the marketing cooperation between the retailers, suppliers and other relevant entities, and correctly define the legal relationship between these entities in tax collection The status of correct tax collection to promote the healthy development of China’s retail industry.