我国C2C电子商务税收法律问题研究

发布时间：2018-03-23 14:27

本文选题：C2C　切入点：电子商务　出处：《贵州民族大学》2015年硕士论文

【摘要】：C2C电子商务作为一种新兴的交易模式,以数字化和网络化为基础,具有交易虚拟化、交易效率高、交易成本低等特点,这些特点对传统贸易模式产生了很大冲击,在相当程度上影响和改变着人们的生活方式,也对建立在传统交易模式上的现行税收法律制度提出了挑战。本文通过对C2C电子商务的特征和本质分析,结合我国现行的税收法律框架,提出并解决目前存在的相关税收法律问题,达到完善我国电子商务的税收法律制度、优化税制、改进税收征管的目的。本文运用的研究方法主要是比较法学和系统分析的方法,按照提出问题、分析问题、解决问题的研究思路,通过对我国C2C电子商务本身存在的税收法律问题的系统研究,寻求解决问题的途径与方法。在内容上本文作了如下安排:第一部分,对C2C电子商务在我国的发展情况进行概述,包括对C2C电子商务的定义、分类、特征、发展现状以及税收现状等进行分析,揭示了我国C2C电子商务税收概念模糊、隐蔽性对税收的阻碍以及现行税收体系征管手段存在不足等问题。第二部分,对C2C电子商务征税的必要性与可行性进行探讨,指出对C2C电子商务征税,是维护网络交易的秩序、保障国家税收、实现税收公平、保护我国税收管辖权的需要,无论在税法上的可行性、经济上的可行性、征税的合理性方面都符合征税的可行性。第三部分,对C2C电子商务在域外的发展情况进行介绍,以美国、欧洲联盟、国际经济合作与发展组织(OECD)等对C2C电子商务税收法律制度的相关实践为基础,以此探讨了C2C电子商务的发展与税收法律制度之间的关系。同时,对域外的C2C电子商务税收法律制度进行了分析,对有利于我国C2C电子商务发展的环境和税收法律制度完善的先进经验与制度进行了总结,为我国C2C电子商务税收法律问题的完善提供了参考。第四部分,结合前文中提到的我国C2C电子商务税收法律方面所面临的阻碍和问题,提出建议,例如,将营利性的C2C电子商务纳入现有税收体系;推进网络实名制建设;建立信息共享与合作机制;增强税务机关的电子化稽查水平;构建我国C2C电子商务的税收法律制度;制定针对C2C电子商务的税收法律条款;建立C2C电子商务涉及税种的起征点和分档征税;对C2C电子商务实行税收优惠;设立第三方代收代缴代征制度以及C2C电子商务制定专项法律法规等提出了建议,以利于我国C2C电子商务税收法律制度的构建和我国的C2C电子商务税法理论的完善。
[Abstract]:As a new trading model, C2C e-commerce has the characteristics of virtual transaction, high transaction efficiency and low transaction cost, based on digitalization and networking. These characteristics have a great impact on the traditional trade model. To a certain extent, it influences and changes people's way of life, and challenges the current tax legal system based on the traditional transaction mode. This paper analyzes the characteristics and essence of C2C E-commerce. Combining with the current legal framework of taxation in our country, this paper puts forward and solves the existing problems of tax law in order to perfect the tax legal system of electronic commerce in our country and optimize the tax system. The purpose of improving tax collection and administration. The research methods used in this paper are mainly the methods of comparative law and systematic analysis, according to the research ideas of putting forward problems, analyzing problems, solving problems, Through the systematic research on the tax legal problems existing in C2C E-commerce of our country, we seek the ways and methods to solve the problems. In the content, this paper makes the following arrangements: the first part, summarizes the development of C2C E-commerce in our country. Including the definition, classification, characteristics, development status and tax status of C2C e-commerce, it reveals the concept of C2C e-commerce in China is vague. In the second part, the necessity and feasibility of C2C e-commerce taxation are discussed, and it is pointed out that the taxation of C2C electronic commerce is to maintain the order of network transactions. The need to protect the national tax revenue, realize tax fairness and protect the tax jurisdiction of our country is consistent with the feasibility of taxation law, the economic feasibility and the reasonableness of taxation. This paper introduces the development of C2C electronic commerce abroad, based on the relevant practices of the United States, the European Union and the Organization for International Economic Cooperation and Development (OECD) on the taxation legal system of C2C electronic commerce. This paper probes into the relationship between the development of C2C electronic commerce and the tax legal system. This paper summarizes the advanced experiences and systems that are favorable to the development of C2C E-commerce and the perfection of tax legal system, and provides a reference for the perfection of tax legal problems of C2C E-commerce in China. According to the obstacles and problems in China's C2C e-commerce tax law mentioned above, some suggestions are put forward, such as bringing the profitable C2C e-commerce into the existing tax system, promoting the construction of the network real name system; Establish the mechanism of information sharing and cooperation; strengthen the level of electronic inspection of tax authorities; construct the tax legal system of C2C E-commerce in our country; formulate the provisions of tax laws for C2C E-commerce; Some suggestions are put forward for the establishment of C2C electronic commerce, including the starting point and classification of tax collection, tax preference for C2C electronic commerce, the establishment of third-party collection and collection system, and the establishment of special laws and regulations for C2C electronic commerce. In order to help our country C2C e-commerce tax law system construction and our country C2C electronic commerce tax law theory consummation.
【学位授予单位】：贵州民族大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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