数字产品与服务在线跨境交易的税收征管研究

发布时间：2018-05-26 19:17

本文选题：电子商务 + 数字产品与服务　；参考：《广西大学》2015年硕士论文

【摘要】：随着世界经济全球化程度日益加深,计算机和互联网等高科技的不断发展,数字产品与服务在线跨境交易会越来越频繁,交易量也越来越大,频繁的商务活动必然会带来可观的税收收益。因此,很多国家和国际组织为了维护自身的利益,争取掌握国际税收主动权而对此都颇为重视。目前,一些国家和国际组织积极进行国际交流,开展国际合作,并制定了一系列的法律来应对数字产品与服务在线交易不断发展带来的税收问题。在这样的背景下,我国必须要采取相应措施以应对数字产品与服务在线跨境交易带来的挑战和处理出现的相关国际税收问题。本文论述了对数字产品与服务在线跨境交易进行征税的必要性,并在充分借鉴欧盟等发达国家和国际组织相关立法和实践经验的基础上,提出了对我国数字产品与服务在线跨境交易税收征管的建议。全文共分为三个部分：第一部分是数字产品与服务在线跨境交易的概述。在厘清数字产品与服务在线跨境交易与电子商务关系的基础上对数字产品与服务在线跨境交易相关概念进行了界定,分析了这种电子商务模式的特点及征税的必要性。此外,还简要概括了数字产品与服务在线跨境交易带来的税收征管问题,如交易对象性质的认定、纳税主体的确定、税收管辖权等问题。第二部分对欧盟、美国和OECD相关电子商务的立法状况进行了概括,从而能使我国在相关法律制定和制度构建时能对其优秀经验予以借鉴。第三部分是在分析我国现有税制状况的基础之上,对国外相关立法和制度构建的先进经验进行充分借鉴,确定了我国征税的基本原则并提出了一系列税收征管和稽查的建议。
[Abstract]:With the deepening globalization of the world economy and the continuous development of high technology, such as computers and the Internet, online cross-border transactions of digital products and services will become more and more frequent and the volume of transactions will also increase. Frequent business activities will inevitably bring considerable tax revenue. Therefore, many countries and international organizations attach great importance to international tax initiative in order to protect their own interests. At present, some countries and international organizations actively carry out international exchanges and cooperation, and have formulated a series of laws to deal with the tax problems brought by the continuous development of online transactions of digital products and services. Against this background, China must take appropriate measures to deal with the challenges brought by cross-border transactions of digital products and services and the related international tax problems. This paper discusses the necessity of taxing online cross-border transactions of digital products and services, and draws full lessons from the relevant legislative and practical experiences of developed countries and international organizations such as the European Union. This paper puts forward some suggestions on tax collection and administration of online cross-border transactions of digital products and services in China. This paper is divided into three parts: the first part is an overview of online cross-border transactions of digital products and services. On the basis of clarifying the relationship between online cross-border transactions of digital products and services and electronic commerce, the related concepts of online cross-border transactions of digital products and services are defined, and the characteristics of this electronic commerce model and the necessity of taxation are analyzed. In addition, the problems of tax collection and administration brought about by online cross-border transactions of digital products and services are briefly summarized, such as the identification of the nature of the transaction object, the determination of the tax payer, the tax jurisdiction and so on. The second part summarizes the legislation of European Union, the United States and OECD, so that our country can draw lessons from its outstanding experience in the relevant legislation and system construction. The third part is based on the analysis of the current tax system situation in our country, draw lessons from the advanced experience of foreign legislation and system construction, determine the basic principles of taxation in our country and put forward a series of suggestions of tax collection and inspection.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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