电子商务国际税收法律问题及其对策

发布时间：2018-03-13 22:44

本文选题：电子商务　切入点：税收管辖权　出处：《中国政法大学》2011年硕士论文　论文类型：学位论文

【摘要】：互联网和计算机网络技术的迅速发展深刻地影响和改变了世界各国的经济生活,网络技术的迅猛发展衍生出了电子商务这种全新的贸易方式。电子商务的出现永远地改变了商业的发展,网络的应用使得即便很小的企业也可以直接参与到国际市场。商品,劳务及资本可以在全球范围内自由地流通。这种经济上的巨大的变化不可避免地对现有的税收理论及税收体制造成了重大的影响。近年来,面对电子商务对于传统国际税收法律概念和规则的冲击和挑战,有关国家,国际组织和税法学者们纷纷加紧研究,拟定应对问题的措施和解决问题的方案。在此背景下,本文的希望通过对目前国际社会上对于电子商务国际税收问题的几种对策进行研究和比较,从而为我国在电子商务税收问题上找到一条合适的发展之路。本文主要分为三部分,第一部分主要针对目前电子商务税收问题上存在争议的两个主要问题——对电子商务进行征税的可行性以及居民管辖权优先还是收入来源管辖权优先的问题进行阐述说明,第二部分主要介绍目前国际社会对于解决信息时代电子商务条件下国际税法问题上的四种主张及对策,并且逐一分析比较其优劣;最后,本文将依据我国现实状况,具体的指出我国在电子商务税收问题上的应当采取的应对之道。
[Abstract]:The rapid development of the Internet and computer network technology has profoundly affected and changed the economic life of all countries in the world. The rapid development of network technology has given rise to the new trade mode of electronic commerce. The emergence of electronic commerce has changed the development of commerce forever. The application of the network has enabled even very small enterprises to participate directly in the international market. Services and capital can be freely circulated around the world. This tremendous economic change has inevitably had a major impact on existing tax theories and systems. In the face of the impact and challenge of electronic commerce to the traditional international tax law concepts and rules, concerned countries, international organizations and tax law scholars have stepped up their research and worked out measures to deal with the problems and solutions to the problems. In this context, this paper hopes to research and compare several countermeasures to the international tax problem of electronic commerce in the current international community. In order to find a suitable way for our country to develop the tax revenue of electronic commerce. This paper is divided into three parts. The first part mainly focuses on the two main issues that exist on the tax revenue of electronic commerce at present-the feasibility of taxing electronic commerce and the priority of resident jurisdiction or income source. The second part mainly introduces four kinds of ideas and countermeasures of the international community to solve the problem of international tax law under the condition of electronic commerce in the information age, and analyzes and compares them one by one. Finally, this article will be based on the reality of our country. This paper points out the countermeasures that our country should take on the tax issue of e-commerce.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F812.42;D996.3

【引证文献】