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网店作为电子商务的一种形式,是一种能够让人们在浏览的同时进行实际购买,并且通过各种在线支付手段进行支付完成交易过程的网站。随着网店的产生和蓬勃发展,由于受多方面因素的制约,给税务部门的税收管理带来了巨大的挑战。本文想通过对网店税收征管的研究来谈谈自己的一些看法,并试图为税务机关对网店征税提供一些有益的借鉴和参考。
As a form of e-commerce, an online shop is a website that enables people to make actual purchases while browsing, and to make payments through a variety of online payment methods to complete the transaction process. With the emergence and flourishing of the online shop, due to the restriction of many factors, it has brought enormous challenges to the tax administration of the tax department. This article wants to talk about some of my views through the study of the tax collection and management of online shop, and tries to provide some useful reference and reference for the tax authorities to tax the online shop.