数字产品在线跨境交易的税收法律问题研究

发布时间：2018-04-24 12:49

本文选题：数字产品 + 跨境在线交易　；参考：《湖南师范大学》2015年硕士论文

【摘要】：数字产品在线跨境交易的勃然兴起给各国现行的涉外流转税制带来不小的挑战。表现在国内层面,数字产品在线跨境交易使人们对包括课税对象、课税连接点和纳税主体等在内的税法构成要素产生了认识和判断上的分歧;而在外部层面,相关国家就数字产品在线跨境交易也出现了税收管辖权的冲突,此外还牵涉到国际重复征税、国际逃税与避税等问题。所以,妥善解决数字产品在线跨境交易的税收法律问题显得尤为重要。文章选取了理论和实践两个不同的角度,采用了理论分析、比较分析和实证分析以及综合研究、规范研究和批判研究等多种研究方法,对数字产品在线跨境交易的税收法律问题进行全面分析,对数字产品在线跨境交易的实质、可税性、主要国家和国际组织的立法与实践等作深入研究,为我国现阶段处理数字产品在线跨境交易的征税问题提供参考性意见和建议。具体而言,首先从数字产品在线跨境交易的发展现状入手,指出其对传统税收法律制度带来挑战;其次,从税收的经济本质、税收的中性原则和税收的公平原则出发,分析得出数字产品在线跨境交易具备可税性这一基本前提,并肯定对数字产品在线跨境交易不开征新的税种,而是继续适用现有税种;再次,结合欧盟等国的立法实践和经济合作与发展组织的相关建议,明确对数字产品在线跨境交易的税收管辖权应适用消费地课税原则的主张;最后,就我国来说,坚持对数字产品在线跨境交易征税的立场,并构建起以消费地为课税原则的税收征管模式,同时加强与其他各国的税务交流与合作。
[Abstract]:The rise of online cross-border transactions of digital products poses a great challenge to the current taxation system of foreign-related circulation. At the domestic level, online cross-border transactions of digital products make people have different understanding and judgment on the elements of tax law, including tax object, tax connection point and tax payer. There is also a conflict of tax jurisdiction over online cross-border transactions of digital products, as well as issues of international double taxation, international tax evasion and tax avoidance. Therefore, it is particularly important to properly solve the tax legal problem of online cross-border transactions of digital products. The article selects two different angles of theory and practice, and adopts many research methods, such as theoretical analysis, comparative analysis and empirical analysis, comprehensive research, normative research and critical research, etc. This paper makes a comprehensive analysis of the tax legal problems of online cross-border transactions of digital products, and makes an in-depth study on the essence, taxability, legislation and practice of major countries and international organizations in online cross-border transactions of digital products. It provides some advice and suggestions for our country to deal with the taxation of online cross-border transactions of digital products at this stage. In particular, starting with the development of online cross-border transactions of digital products, the author points out that they bring challenges to the traditional tax legal system, and secondly, starting from the economic nature of tax, the neutral principle of taxation and the principle of fair taxation. This paper concludes that the online cross-border transactions of digital products are taxable, and affirms that no new taxes will be imposed on online cross-border transactions of digital products, but will continue to apply to the existing taxes. Combined with the legislative practice of the European Union and the relevant recommendations of the Organization for Economic Cooperation and Development, it is clear that the tax jurisdiction over online cross-border transactions of digital products should be applied to the principle of place of consumption tax. Finally, as far as our country is concerned, We should adhere to the position of taxing online cross-border transactions of digital products and construct a tax collection and management model based on the principle of "place of consumption", and strengthen tax exchanges and cooperation with other countries at the same time.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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