电子商务环境下的国际税收管辖权初探

发布时间：2018-03-04 05:18

本文选题：电子商务　切入点：国际税收管辖权　出处：《中国社会科学院研究生院》2013年硕士论文　论文类型：学位论文

【摘要】：作为信息时代的产物，电子商务被国际社会广泛认定为21世纪商务交往的主流形式以及未来国际经济发展的重要推动力。近年来电子商务占总全球贸易的比重迅速加大，电子商务已然成为各国政府巨大的潜在税源。但电子商务的迅猛发展也为现行国际税收法律体系带来了强大的冲击。一些国家和国际组织在认识到电子商务之于未来全球经济的重要性之后，纷纷开始着手电子商务环境下税收法律问题的理论研究和政策实践。电子商务以及其对传统国际税收法律体系的挑战皆为当今国际税法领域讨论的焦点问题。而研究电子商务对国际税收法律体系的挑战，重中之重即为国际税收管辖权的划分问题，因为国际税收管辖权的划分直接关系到一国享有国际税收利益的份额。目前，国际社会仍处于电子商务环境下国际税收管辖规则的讨论阶段。我国应当积极参与讨论和研究，并提出自己的主张，以捍卫自身的税收利益。本文从分析电子商务下传统税收管辖权适用难题入手，侧重讨论了电子商务对传统国际税收管辖权的挑战，全面分析了国际组织和国际社会面临该挑战所作出的努力，并为我国在这一领域中的政策取向提供了参考意见。本文主要分为四个章节。第一章主要介绍了电子商务的内涵、分类和特点以及传统国际税收管辖权的一般理论，为下文的分析写作打下基础。第二章是全文的论述重点，分别评述了居民税收管辖权和来源地税收管辖权，并系统地分析了电子商务下传统税收管辖权的适用难题。重点讨论了收入来源地税收管辖权的核心要素“常设机构”在电子商务环境中所面临的冲击。第三章分别讨论了国际组织和发达国家面对电子商务挑战作出的不同努力，并对经合组织、美国和欧盟对于电子商务下税收法律问题的不同态度和实践作出评议。第四章是对于我国电子商务税收管辖权现状的思考与建议。学生最后针对电子商务税收管辖权问题的几点政策建议，是以我国实际国情为出发点，借鉴他国理论和实践经验提出的。由于资料和学生学识的限制，这些建议既不成熟也不完善，但希望能够起到抛砖引玉的作用，即引起更多学者关注电子商务下的国际税收管辖权问题。学生仅以本文求教于各位专家老师，望不吝赐教。
[Abstract]:As a product of the information age, electronic commerce is widely recognized by the international community as the mainstream form of business exchanges in 21th century and an important driving force for the future international economic development. In recent years, the proportion of electronic commerce in the total global trade has increased rapidly. E-commerce has become a huge potential tax source for governments, but the rapid development of E-commerce has also brought a strong impact on the current international tax legal system. Some countries and international organizations are recognizing that e-commerce in the legal system. Given the importance of the future global economy, The theoretical research and policy practice of tax law under the environment of electronic commerce have begun. Electronic commerce and its challenge to the traditional international tax law system are the focus of discussion in the field of international tax law. To study the challenges of electronic commerce to the international tax legal system, The most important issue is the division of international tax jurisdiction, because the division of international tax jurisdiction is directly related to a country's share of international tax benefits. The international community is still in the discussion stage of the rules of international tax jurisdiction under the environment of electronic commerce. China should take an active part in the discussion and research and put forward its own proposition in order to safeguard its tax interests. This paper begins with the analysis of the application of traditional tax jurisdiction under electronic commerce, focuses on the challenges of electronic commerce to traditional international tax jurisdiction, and analyzes the efforts made by international organizations and the international community in the face of this challenge. This paper is divided into four chapters. The first chapter mainly introduces the connotation, classification and characteristics of electronic commerce, as well as the general theory of traditional international tax jurisdiction. The second chapter is the focus of the full text, respectively commenting on resident tax jurisdiction and source tax jurisdiction. This paper also systematically analyzes the difficulties in the application of traditional tax jurisdiction under electronic commerce, and emphatically discusses the impact of the core element of revenue source tax jurisdiction, "permanent establishment", on the electronic commerce environment. Chapter three is divided into two parts. Not to discuss the different efforts of international organizations and developed countries to face the challenges of electronic commerce, And to the OECD, The United States and the European Union make comments on the different attitudes and practices of tax laws under e-commerce. Chapter 4th is a reflection and suggestion on the current situation of tax jurisdiction in electronic commerce in China. Finally, students aim at tax administration in electronic commerce. Several policy recommendations on the issue of jurisdiction, Based on the actual national conditions of our country and drawing lessons from the theories and practical experiences of other countries, these suggestions are neither mature nor perfect due to the limitations of materials and students' knowledge, but they hope to serve as a source of inspiration. That is to say, more and more scholars pay attention to the international tax jurisdiction under the electronic commerce.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D996.1;D996.3

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