电商模式下我国增值税四大法律问题研究

发布时间：2018-02-11 09:05

本文关键词： 增值税电子商务数字化商品税制改革　出处：《浙江工商大学》2015年硕士论文　论文类型：学位论文

【摘要】：在互联网技术迅速发展的背景下,电商模式向传统的税收体制、税收要素以及国家税收管辖权等现有制度提出了冲击和挑战。一方面,国内电商交易额在我国国民生产总值所占的比重不断升高,另一方面,海外国家和地区纷纷针对电商模式对现行税收法律制度进行了改革和调整。目前,我国正在努力深化“营业税改征增值税”改革,原属于营业税征税范围的应税劳务现多归属于增值税的征税范围之下。“营改增”改革范围内的“应税劳务”多是电商发展的热门领域,这意味着,我国增值税制度正在受到来自电商发展带来的剧烈冲击,也使我国增值税法律制度改革承担了更重大的历史责任。电商模式具有交易主体虚拟化、交易对象数字化、交易空间无界化、交易流程电子化四大特性。这些特性冲击了现行增值税法律制度的四个重要领域,即现行增值税纳税主体、征税范围、税收管辖权和税收征管法律制度。本文分别从这四个特性出发,探讨电商对现行增值税法律制度造成的冲击及其原因,分析、比较了欧盟、经合组织以及美国在电商发展下,对进行增值税或其他相关税收法律制度改革的成功经验,并分别提出了一些适用于我国的具有一定操作性的研究结论和改革方案,如继续推行税务登记电子化、改革现行代扣代缴制度、完善和细化现行税收管辖权制度以及加强税务机关和电商平台合作的具体建议等等。电商是经济发展的产物,是人类社会在信息时代的新型交易模式。人类在可预见的将来仍会不断发展和创新出更多、更好的电商模式。我国应当充分利用当前国内电商蓬勃发展以及增值税改革的良好时机,继续推动“营改增”改革,最终制定一部,符合当代增值税征管的现实要求和发展规律的《增值税法》,将电商模式下的增值税制度上升到法律的高度。
[Abstract]:In the context of the rapid development of Internet technology, the e-commerce model has challenged and challenged the existing systems such as the traditional tax system, tax elements and national tax jurisdiction. The proportion of domestic e-commerce transactions in China's gross national product (GNP) is increasing. On the other hand, overseas countries and regions have reformed and adjusted the current tax legal system in response to the e-commerce model. At present, Our country is working hard to deepen the reform of "Business tax is changed to value added tax". Most of the taxable services that used to fall within the scope of business tax are now under the scope of value-added tax. Most of the "taxable services" within the scope of "business reform and increase" reform are hot areas of e-commerce development, which means, The value added tax system of our country is being severely impacted by the development of electronic commerce, which also makes the reform of the legal system of value-added tax in our country bear a more important historical responsibility. The mode of electronic commerce has the virtualization of the trading subject and the digitization of the trading object. These characteristics impact the four important areas of the current VAT legal system, namely, the subject of the current VAT tax, the scope of the tax collection. From these four characteristics, this paper discusses the impact of e-commerce on the current VAT legal system and its causes, analyzes and compares the European Union, OECD and the United States under the development of e-commerce. On the successful experience of the reform of value-added tax or other relevant tax legal system, the paper puts forward some operable research conclusions and reform schemes which are suitable for our country, such as continuing to carry out tax registration electronization. To reform the current withholding and payment system, to perfect and refine the current tax jurisdiction system, and to strengthen cooperation between tax authorities and e-commerce platforms, and so on. E-commerce is the product of economic development. Human society in the information age of a new trading model. Human beings in the foreseeable future will continue to develop and innovate more, A better e-commerce model. China should make full use of the current good opportunity for the vigorous development of domestic e-commerce and the reform of value-added tax, continue to push forward the reform of "business reform, reform and increase", and finally formulate a new one. The Value-added tax Law, which accords with the practical requirements and development rules of the contemporary VAT collection and management, raises the VAT system under the mode of e-commerce to the height of the law.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22;F724.6

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