网络商品经营者商事登记问题研究

发布时间：2018-02-08 13:32

本文关键词： 商事登记网络商品经营者税收征缴消费者权利保护　出处：《新疆大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着互联网的发展和人们消费观念的转变,越来越多的人选择在网上购物,网络商品经营者的数量迅猛增长。网络商品经营者的种类也从股份有限公司、有限责任公司等传统类型的企业在网络上开设的网上店铺发展到现在一些大学生、下岗职工等自然人群体开设的个人店铺。然而在网络商品交易的迅猛发展的同时,也滋生了许多问题,例如:欺诈交易和网络侵权。那么如何来应对这些问题,保障网络商品交易的健康发展呢?对网络商品经营者进行监管很有必要,而对其监管的最主要的形式就是对网络商品经营者设立商事登记。故本文主要探讨的就是网络商品经营者商事登记的问题。本文主要采用比较分析法和实证分析法相结合的研究方法,首先对商事登记的概念特征以及商事登记的主体阐述,分析商事登记的效力。然后结合网络商品经营者商事登记的现状,分析我国目前的网络商品经营者商事登记方面存在的问题,主要包括立法、税收征缴、网络交易中消费者权利保护三个方面。并结合美国、日本、韩国等域外国家关于这三个问题的立法实践,尝试完善现行立法中关于网络商品经营者商事登记的相关规定,构建我国的网络商品经营者税收的征缴制度,尝试完善网络消费者权利救济的具体途径等。
[Abstract]:With the development of the Internet and the change of people's consumption concept, more and more people choose to shop online, and the number of online commodity operators is increasing rapidly. Traditional types of enterprises, such as limited liability companies, have opened online stores on the Internet, which have developed to individual shops opened by natural persons such as college students, laid-off workers and other groups. However, with the rapid development of online commodity transactions, There are also many problems, such as fraud and online infringement. So how to deal with these problems and ensure the healthy development of online commodity trading? It is necessary to supervise network commodity operators. The most important form of supervision is the establishment of commercial registration for network commodity operators. Therefore, this paper mainly discusses the problem of commercial registration of network commodity operators. This paper mainly adopts comparative analysis and empirical analysis. A method of research combined with law, First of all, the concept characteristics of commercial registration and the main body of commercial registration are expounded, and the effectiveness of commercial registration is analyzed. Then, combined with the current situation of commercial registration of network commodity operators, This paper analyzes the problems existing in the commercial registration of online commodity operators in China, including three aspects: legislation, tax collection and payment, consumer rights protection in online transactions, and the combination of the United States and Japan. South Korea and other extraterritorial countries on these three issues of legislative practice, trying to improve the current legislation on the commercial registration of network commodity operators, the establishment of China's network commodity operators tax collection system, Try to improve the network consumer rights relief specific ways and so on.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.294

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