网络第三方支付的税收法律问题研究
发布时间：2018-12-19 18:31
【摘要】：随着互联网技术的发展,我国的电子商务活动日趋增多,其中的网络购物由于带给消费者方便快捷的使用感,已经被越来越多的人所接受,网络购物正深刻地改变着消费者的消费方式和生活状态。网络购物除了给消费者带来便利,改变了货币直接交付的交易模式以外,还推动了第三方支付这种交易方式的诞生,但由于我国的电子商务起步较发达国家晚,所以对于第三方支付,我国缺少相应的法律法规对其进行监管和规制,这就导致了在通过网络第三方支付方式进行的网络交易过程中,滋生了多种多样的法律问题,比如通过第三方支付方式产生了大量沉淀资金的权益归属、第三方支付企业的法律定性问题和第三方支付的征税问题等,当中第三方支付的课税问题如果不对其进行重视并解决,可能会对我国的财政收入造成严重的损伤,阻碍我国经济的发展,因此,本文旨在探讨如何初步解决第三方支付的课税困境。本文共分为四个部分,第一部分是对网络第三方支付的概述,详细介绍了第三方支付的概念、特征、兴起的背景和分类；第二部分从必要性和可行性两个角度出发,分析了对我国第三方支付课税的可行性；第三部分通过介绍国际组织以及电子商务比较发达的国家关于第三方支付的税收立法现状,引出了我国的第三方支付的税收立法现状；第四部分笔者分别从网络交易主体和第三方支付企业两个方面出发,介绍了目前我国第三方支付所面临的课税困境;第五部分结合第三部分的税收立法现状和第四部分提出的税收立法困境,对如何构建我国第三方支付的税收法律制度提出了初步解决建议和方案。
[Abstract]:With the development of Internet technology, e-commerce activities in China are increasing day by day. Among them, online shopping has been accepted by more and more people because of its convenient and quick use. Online shopping is profoundly changing the consumer's consumption style and living conditions. In addition to bringing convenience to consumers and changing the transaction mode of direct delivery of currency, online shopping also promotes the birth of the transaction mode of third-party payment. However, the e-commerce in our country started later than that in developed countries. Therefore, for third-party payment, our country lacks corresponding laws and regulations to regulate and regulate it, which leads to a variety of legal problems in the course of network transaction through network third-party payment. For example, the ownership of rights and interests of a large number of precipitated funds, the legal characterization of third-party payment enterprises and the taxation of third-party payments have been generated by means of third-party payment. If the issue of taxation paid by third parties is not taken seriously and solved, it may cause serious damage to our financial revenue and hinder the development of our economy. The purpose of this paper is to explore how to solve the tax dilemma of third party payment. This paper is divided into four parts. The first part is an overview of the network third-party payment, including the concept, characteristics, background and classification of third-party payment. The second part analyzes the feasibility of paying tax to the third party in our country from the point of view of necessity and feasibility. The third part introduces the current situation of the tax legislation of the third party payment in the international organizations and the countries with more developed electronic commerce, which leads to the current situation of the tax legislation of the third party payment in our country. In the fourth part, the author introduces the tax dilemma of the third party payment in our country from two aspects: the main body of network transaction and the third party payment enterprise. The fifth part combines the current situation of the third part of the tax legislation and the fourth part of the tax legislation dilemma, how to build our country's third party payment tax legal system put forward the preliminary solution and plan.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
本文编号：2387293
[Abstract]:With the development of Internet technology, e-commerce activities in China are increasing day by day. Among them, online shopping has been accepted by more and more people because of its convenient and quick use. Online shopping is profoundly changing the consumer's consumption style and living conditions. In addition to bringing convenience to consumers and changing the transaction mode of direct delivery of currency, online shopping also promotes the birth of the transaction mode of third-party payment. However, the e-commerce in our country started later than that in developed countries. Therefore, for third-party payment, our country lacks corresponding laws and regulations to regulate and regulate it, which leads to a variety of legal problems in the course of network transaction through network third-party payment. For example, the ownership of rights and interests of a large number of precipitated funds, the legal characterization of third-party payment enterprises and the taxation of third-party payments have been generated by means of third-party payment. If the issue of taxation paid by third parties is not taken seriously and solved, it may cause serious damage to our financial revenue and hinder the development of our economy. The purpose of this paper is to explore how to solve the tax dilemma of third party payment. This paper is divided into four parts. The first part is an overview of the network third-party payment, including the concept, characteristics, background and classification of third-party payment. The second part analyzes the feasibility of paying tax to the third party in our country from the point of view of necessity and feasibility. The third part introduces the current situation of the tax legislation of the third party payment in the international organizations and the countries with more developed electronic commerce, which leads to the current situation of the tax legislation of the third party payment in our country. In the fourth part, the author introduces the tax dilemma of the third party payment in our country from two aspects: the main body of network transaction and the third party payment enterprise. The fifth part combines the current situation of the third part of the tax legislation and the fourth part of the tax legislation dilemma, how to build our country's third party payment tax legal system put forward the preliminary solution and plan.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
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，本文编号：2387293
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