微博營(yíng)銷(xiāo)稅收制度的完善

1、大學(xué)生創(chuàng)新訓(xùn)練項(xiàng)目大學(xué)生創(chuàng)新訓(xùn)練項(xiàng)目研究報(bào)告研究報(bào)告項(xiàng)目名稱：項(xiàng)目名稱：微博營(yíng)銷(xiāo)稅收政策及其完善措施微博營(yíng)銷(xiāo)稅收政策及其完善措施項(xiàng)目類(lèi)型：項(xiàng)目類(lèi)型：一般項(xiàng)目一般項(xiàng)目項(xiàng)目年度：項(xiàng)目年度：2014201520142015年度年度項(xiàng)目負(fù)責(zé)人：項(xiàng)目負(fù)責(zé)人：李喆（學(xué)號(hào)：李喆（學(xué)號(hào)：3201209004032012090040）負(fù)責(zé)人院（系）：負(fù)責(zé)人院（系）：財(cái)政稅務(wù)學(xué)院財(cái)政稅務(wù)學(xué)院專(zhuān)業(yè)（方向）：專(zhuān)業(yè)（方向）：稅務(wù)（注冊(cè)稅務(wù)師）稅務(wù)（注冊(cè)稅務(wù)師）項(xiàng)

2、目組成員：項(xiàng)目組成員：尹樹(shù)俊、王昕萌尹樹(shù)俊、王昕萌指導(dǎo)教師：指導(dǎo)教師：何輝何輝目錄目錄一微博營(yíng)銷(xiāo)的運(yùn)作及意義............................................................1（一）微博營(yíng)銷(xiāo)成功范例..............................................................................................

3、..........1（二）微博營(yíng)銷(xiāo)如何運(yùn)作........................................................................................................1（三）完善微博營(yíng)銷(xiāo)稅收政策的意義.............................................................................

4、.......2二、微博營(yíng)銷(xiāo)稅收政策的現(xiàn)狀........................................................3（一）增值稅的相關(guān)規(guī)定........................................................................................................3（二）企業(yè)所得稅的相關(guān)規(guī)定.............

5、...................................................................................4（三）個(gè)人所得稅的相關(guān)規(guī)定................................................................................................4三、微博營(yíng)銷(xiāo)存在的稅收問(wèn)題.............

6、...........................................4（一）稅收制度的缺位............................................................................................................5（二）微博營(yíng)銷(xiāo)稅收征管不到位...........................................

7、.................................................5（三）稅務(wù)機(jī)關(guān)稽查難度大....................................................................................................51.稽查對(duì)象難以確定...............................................

8、..........................................................52.交易內(nèi)容難以掌握.........................................................................................................63.稽查方法難以運(yùn)用...................................

9、......................................................................7四、微博營(yíng)銷(xiāo)稅收問(wèn)題存在的原因................................................7（一）微博作為新平臺(tái)剛剛興起，尚未引起足夠的重視....................................................7（二）軟廣告與隱

10、性廣告的植入數(shù)量龐大............................................................................7（三）改革稅收制度的同時(shí)還牽涉到廣告法，難度較大....................................................8（四）微博舉報(bào)制度存在缺陷...........................................

11、.....................................................8五完善微博營(yíng)銷(xiāo)的稅收政策........................................................9（一）有關(guān)稅種的完善.......................................................................................

12、.....................91.增值稅.............................................................................................................................92.所得稅..............................................................

13、.............................................................10（二）配套措施和征管制度的完善......................................................................................111雙向監(jiān)察制度...............................................

14、................................................................112.實(shí)施電子發(fā)票、電子申報(bào)、電子簽名制度...............................................................123.加強(qiáng)微博平臺(tái)對(duì)于微博營(yíng)銷(xiāo)的監(jiān)督....................................................