《税收征收管理法》修订下网络交易税收征管问题解读——以第三方平台管控为中心

发布时间：2018-06-13 01:12

本文选题：税收征收管理法 + 网络交易　；参考：《上海财经大学学报》2015年04期

【摘要】：《〈税收征收管理法〉修订草案(征求意见稿)》表达了我国改进和完善现代税收征管制度的总体思路,以"信息管税"为建设目标逐步提升既有"以票控税"制度的信息化水平,以纳税人权利实现为逻辑起点,修正纳税义务前置的现行征纳法律关系,构造信息化背景下新型的纳征权义关系。通过对网络交易涉税信息监管现状的分析,认为加大对第三方平台的监管是突破当前网络交易税收征管困境,实现向"信息管税"理念、模式、方法转向的关键。经由建立健全电子交易凭证、涉税信息收集与监管、第三方行业规范等制度,可从根本上消解"以票控税"对于涉税信息掌握不足以及税管稽征执行不力等弊端,从而实现网络交易税收理念、模式、方法的现代化、信息化、法治化。
[Abstract]:The revised draft of the "Law on tax Collection and Management" (draft for soliciting opinions) expresses the general idea of improving and perfecting the modern tax collection and management system in China. Taking "information management and taxation" as the construction goal, we can gradually improve the informatization level of the existing "ticketing tax" system, take the realization of taxpayers' rights as the logical starting point, and amend the existing legal relationship of tax collection and payment. Under the background of information construction, a new relationship between the right and the right is constructed. Based on the analysis of the current situation of tax information supervision of network transactions, it is considered that strengthening the supervision of third-party platforms is the key to break through the current dilemma of tax collection and management of network transactions and to realize the concept, mode and method of "information management tax". By establishing and perfecting electronic transaction vouchers, tax information collection and supervision, third party industry norms, and so on, we can fundamentally eliminate the shortcomings of "controlling tax by ticketing" for the lack of grasp of tax-related information and the weak implementation of tax collection and collection. In order to realize the network transaction tax concept, mode, method modernization, information, rule by law.
【作者单位】：吉林大学法学院;
【基金】：中国博士后科学基金第七批特别资助项目(2014T70274) 吉林省社会科学基金一般项目“吉林省中小微企业发展竞争法治保障研究”(2014B3) 吉林省软科学项目“吉林省中小企业发展经济法治环境研究”(20140418094FG) 韩国高等教育财团(2015-2016年)“国际学者交流基金项目” 吉林大学“优秀青年教师培养计划”(重点阶段2014-2016年)
【分类号】：D922.22

【共引文献】