美国留学生商科代写:税务管理部门

2019-06-04 00:05

在税收日常检查时，税务管理部门是以纳税人的各种原始真实凭证为基础进行监督检查。在电子商务中，首先无店铺经营使得税务人员很难准确、快速地找到稽查对象。其次通过网络传送交易信息、进行货款支付，给税务机关监控交易过程、掌握价格和交易量等信息带来困难。最后电子商务的实时性特点，使得被检查对象有可能在税务部门介入前就篡改交易信息，导致税务部门检查的时效性难以得到保证。同发达国家相比，我国电子商务近年来虽然发展很快，但还有很大差距，电子商务的税收相关研究也十分匮乏。随着国际国内信息技术和电子化交易的飞速发展，电子商务相关税收措施的缺失将导致大量财政收入流失，也不利于税收基本原则的贯彻实施。同时若我国不尽早参与电子商务国际税收规则的制定，则可能会在今后的国际经济往来中置我国于十分被动的地位，甚至或不得不受不合理的国际规则制约。因此加快电子商务税收相关规则制定，即是理论研究需要，更是客观形势发展的迫切要求。
美国留学生商科代写:税务管理部门
In the daily tax inspection, the tax administration department conducts the supervision and inspection on the basis of various original and true certificates of taxpayers. In e-commerce, first of all, no shop operation makes it difficult for tax officials to find the audit object accurately and quickly. Secondly, it is difficult for tax authorities to monitor the transaction process and grasp the information of price and transaction volume through the network transmission of transaction information and payment for goods. Finally, the real-time feature of e-commerce makes it possible for the inspected object to tamper with the transaction information before the tax department gets involved, which makes it difficult to ensure the timeliness of the tax department's inspection. Compared with developed countries, e-commerce in China has developed rapidly in recent years, but there is still a big gap, and the research on e-commerce tax is also very scarce. With the rapid development of information technology and electronic transactions at home and abroad, the lack of tax measures related to e-commerce will lead to the loss of a large amount of fiscal revenue, which is not conducive to the implementation of the basic principles of taxation. At the same time, if China does not participate in the formulation of international tax rules of e-commerce as soon as possible, it may put China in a very passive position in the future international economic exchanges, or even have to be restricted by unreasonable international rules. Therefore, it is not only the need of theoretical research, but also the urgent requirement of the development of objective situation to speed up the formulation of relevant rules of e-commerce tax.