网络交易的税法规制问题研究

发布时间：2018-06-07 23:46

本文选题：网络交易 + 电子商务　；参考：《华东师范大学》2015年硕士论文

【摘要】：自人类进入信息时代以来,互联网的发展就方兴未艾,这种新的信息传递方式催生了一种新的交易方式——网络交易。不同于传统的交易模式,网络交易主要利用互联网为媒介进行商品或服务贸易,具有突破时空限制,精简流通环节、提高交易效率等优势,因而近年来迅速发展甚至呈几何级数增长。然而,随着网络交易的风靡,与之相关的法律问题也备受瞩目,其中网络交易的税法规制问题便是举足轻重的一个。众所周知,传统税法理论体系是建立在有形商品或服务贸易的基础之上,而网络交易客体的电子化使传统商品由有形变为无形,从而对传统税法的基本原则和税制要素造成冲击。因此,网络交易究竟是否应该征税、征何种税以及如何征税的问题成为国内外理论界和实践界争相探讨的话题。于我国而言,网络交易犹如一把双刃剑,它既带来机遇也带来挑战,现阶段如何在不妨碍网络交易健康发展的情况下对其施以税法规制是关系国家利益的重要问题。放眼国外,关于网络交易的税法规制问题也是众说纷纭,其中以美国为首的免税派和欧盟为代表的征税派最为典型,这些国家和国际组织在此问题上进行了长期的探索,有很多宝贵的经验值得我们去借鉴。本文拟通过研究网络交易的基础理论问题,结合我国网络交易的发展趋势及立法现状,并对比分析域外在此方面的相关立法和实践,以便借鉴域外先进立法经验,从而构建出具有中国特色的网络交易税法规制模式。全文主要分为六个部分,其中第一部分是导论,主要阐述了论文的选题背景、研究意义、国内外研究现状等问题；第二部分是基础理论的介绍,主要包括网络交易的涵义和特征、分类及区别于传统交易的主要优势等；第三部分从网络交易给现行的税收法定、税收公平等原则以及税制要素带来的挑战入手论证了对其进行税法规制的必要性；第四部分通过对权威资料的收集汇总,分析了我国网络交易的发展及税法规制现状；第五部分重点介绍了域外关于此问题的相关政策和立法,通过对这些国家和国际组织的不同立法进行比较和评析从而得出适合我国的政策选择；第六部分则从具体的立场选择、税收实体法和税收程序法方面提出了完善建议。
[Abstract]:Since mankind entered the information age, the development of the Internet is in the ascendant. Unlike the traditional trading model, network transactions mainly use the Internet as a medium for trade in goods or services, which has the advantages of breaking through space-time restrictions, streamlining circulation links, and improving the efficiency of transactions. Therefore, in recent years, the rapid development or even geometric series growth. However, with the popularity of online transactions, the related legal issues are also attracting attention, among which the tax regulation of online transactions is an important one. As we all know, the theoretical system of traditional tax law is based on the trade of tangible goods or services. Thus, the basic principles of the traditional tax law and the elements of the tax system are impacted. Therefore, whether or not network transactions should be taxed, what kind of tax and how to tax has become a hot topic in the theoretical and practical circles at home and abroad. In our country, network transaction is like a double-edged sword, which brings both opportunities and challenges. At present, how to regulate network transactions under tax law without hindering the healthy development of network transactions is an important issue related to the national interests. Abroad, there are different opinions on the regulation of tax laws on network transactions, among which the tax-exempt groups led by the United States and the European Union are the most typical ones. These countries and international organizations have made a long-term exploration on this issue. There are many valuable experiences that we can learn from. By studying the basic theory of network transaction, combining the development trend and legislation status of network transaction in our country, this paper compares and analyzes the relevant legislation and practice in this field, so as to draw lessons from the experience of advanced legislation in foreign countries. In order to build the Chinese characteristics of the network transaction tax regulation model. The paper is divided into six parts, the first part is the introduction, mainly describes the background of the thesis, research significance, domestic and foreign research status; the second part is the introduction of basic theory. It mainly includes the meaning and characteristics of the network transaction, the classification and the main advantages different from the traditional transaction, etc. The third part from the network transaction to the current tax law, The principles of tax fairness and the challenges brought by tax elements demonstrate the necessity of tax regulation. The fourth part analyzes the development of network transactions and the current situation of tax regulation through the collection and collection of authoritative information. The fifth part focuses on the relevant policies and legislation on this issue in foreign countries and international organizations, through the comparison and evaluation of the different legislations of these countries and international organizations, the policy options suitable for our country are obtained. Some suggestions on tax substantive law and tax procedure law are put forward.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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