近年来,在全国多样化、个性化、信息化消费增多的大背景下,青海消费需求持续扩大,商业经济呈现良好发展态势,对税收的贡献度不断提高。本文通过透视青海省商业税收发展现状及特点,对消费、商业、税收三者间的内在关系进行了分析;针对商业发展面临的税源分散,新商圈、新业态税收征管难度大等问题,从经济、政策、征管三个维度提出了促进商业税源发展和完善征收管理的相关建议。并立足当前国内外商业经济发展形势,结合全国消费升级大背景,对青海省2019年商业税收情况进行了预测。
<<In recent years,under the increasing of diverse and characteristic consumption background,the consumer demand was constantly expanded,and the development and contribution of commercial economy was continuously improved.Analysis of inner relationship between consumption,commerce and revenue was carried out through the current situation and characteristic of commercial tax in Qinghai.Few relative proposals about disperse tax fund,new business area,new commercial activities were provided from economy,policy and collection and management aspects.In addition,prediction of commercial tax in 2019 was given by combining the economy developmental situation and the background of consumption upgrade.
<<Keywords: | TaxCommerceConsumption Upgrade |