跨境电子商务反避税制度研究

发布时间：2018-01-15 10:36

本文关键词：跨境电子商务反避税制度研究　出处：《烟台大学》2017年硕士论文　论文类型：学位论文

【摘要】：跨境电子商务是随着科学技术发展而出现的一种全新的国际贸易方式,是经济全球化与信息技术结合的产物。跨境电子商务在为国际贸易双方提供极大便利的同时,也因其特性为各国税收监管工作带来了极大困难。早在上世纪九十年代末,以经合组织为首的国际组织和以美国为首的国家就已出台了若干跨境电子商务税收政策,并已取得了一定的实践成果。我国在进入21世纪后才出台了若干有关跨境电子商务税收征管问题的规范性法律文件。这些文件初步构筑起了我国跨境电子商务税收征管制度的框架,但尚没有针对跨境电子商务的特征建立专门的反避税制度,跨境电子商务交易仍沿用传统国际贸易的反避税制度。我国跨境电子商务反避税制度可以从已经成熟的传统国际贸易反避税制度入手,从一般到特殊,针对跨境电子商务自身特点,结合国际组织和其他国家较为成熟的立法及实践经验,加强工商、海关、税务机关等负有税收监管职能的各部门间的合作,在跨境电子商务反避税制度中广泛运用最先进的科学技术,使纳税主体从在工商部门注册登记时起,就处在职能部门的监管之下,减少甚至杜绝其利用法律空白进行避税的可能。
[Abstract]:Cross-border electronic commerce is a new way of international trade with the development of science and technology. It is the combination of economic globalization and information technology. Cross-border e-commerce provides great convenience for both sides of international trade at the same time. Also because of its characteristics for the tax regulation of countries brought great difficulties, as early as the end of -10s. International organizations led by OECD and countries led by the United States have issued a number of cross-border e-commerce tax policies. After entering 21th century, our country has issued some normative legal documents on tax collection and management of cross-border electronic commerce. These documents have preliminarily constructed the cross-border electronic commerce of our country. The framework of tax collection and administration system. However, there is no special anti-tax avoidance system for the characteristics of cross-border e-commerce. Cross-border e-commerce transactions still follow the anti-avoidance system of traditional international trade. China's cross-border e-commerce anti-tax avoidance system can start from the mature traditional international trade anti-tax avoidance system, from general to special. According to the characteristics of cross-border electronic commerce, combined with the mature legislation and practical experience of international organizations and other countries, strengthen the cooperation among various departments with tax supervision functions, such as industry and commerce, customs, tax authorities and so on. The most advanced science and technology are widely used in the cross-border electronic commerce anti-tax avoidance system, so that the tax payer is under the supervision of the functional department from the time of registration in the industrial and commercial department. Reduce or even eliminate the possibility of tax avoidance by making use of legal gaps.
【学位授予单位】：烟台大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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