众筹业务的税收问题研究

发布时间：2018-01-19 00:07

本文关键词： 众筹税收问题制度设计普惠金融　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：众筹模式具有天然的亲近创新创业的普惠金融的特性,有助于完善多层次资本市场,使解决我国存在的投资者难以找到优质项目和中小企业融资难的金融抑制的难题成为可能。而各地频发的众筹风险问题,也需要引起足够的重视,众筹是一个处于初创期,相关监管思路尚未厘清,自身运行模式尚未成熟,相关法律尚不明确的新行业,鱼龙混杂,也成了一些不法分子牟利的新舞台。因此关于众筹参与者的税收,要采取鼓励的态度,尤其要鼓励稳健经营风险控制能力强的平台健康快速发展、并在对参与者按照业务实质依法征税的基础上,鼓励参与者参与对于创新创业活动的投资支持行为。本文主要以下述的步骤概述众筹税收问题:1)研究国内外的众筹业务发展情况和发展阶段,指出目前众筹按其业务实质分为回报众筹、债权众筹、捐赠众筹、股权众筹四种,随着业务发展,优胜劣汰,信息搜集获取能力强,注意风控和稳健经营的众筹平台获得良好口碑和发展,逐渐脱颖而出。筹资规模扩张,众筹平台数目减少是目前整个业界的状态;2)众筹平台的核心竞争力是依托大数据等互联网科技的信息搜集能力和互联网经济的方便快捷,互动性强参与度高。众筹业务的这些特点也顺应当下鼓励金融深化、培育多层次市场,鼓励创新创业的时代潮流,有助力国家经济转型升级的潜质,众筹业务的这个特点注定其值得被扶持推广;3)互联网经济的发展一马当先,走在时代前沿,监管和税收等制度基础设施却面临被动跟进的仓促。传统的税收制度在应对众筹业务时存在的空白与冲突值得关注,经济发展倒逼上层建筑改革,这是矛盾推动事物发展前进完善的积极过程,在研究众筹业务的基础上完善相关税收制度也是当务之急;4)众筹行业逐渐成为一个成熟的行业,其纳税也应与线下相统一,线上线下性质相同、规模相近的企业、个人,应承担相同的税收负担。线上经济的税收征管难、税控基础设施不完善、市场主体的有意税收套利将线下业务移到线上等问题都是众筹业务可能出现税收流失的主要原因;5)本文在研究各种众筹模式的业务流程和现金流流向的基础上,研究现行实体税法适用众筹业务所可能发生的纳税义务和纳税节点等纳税问题,指出了其中存在的一些问题和可以改善的空间;6)参考借鉴英国、美国关于众筹业务的增值税和所得税征收问题,欧盟征收增值税,其征收思路对于我国具有借鉴意义,而美国的所得税是政府主要收入来源,在财政体系中地位举足轻重,其征收思路也可以学习,总体而言,西方国家秉持的是线上线下的税收公平原则以及对于创新创业、中小企业融资的税收支持态度;7)提出改善现行税制的政策建议:包括对于捐赠众筹,加强公益机构的认证,让更多的捐赠可以得到抵扣个人所得税等实体法修改建议。也有鼓励众筹平台加强项目风险管理的投入,比如研发数据分析采集技术、开展尽职调查活动的税收优惠,对于专业户经营且项目成功率高的平台更是需要予以税收优惠的支持等税收优惠政策。以及对于创新创业借鉴西方国家办法更大力度减免所得税扶持相关投融资活动活跃和相关实体发展等;8)明确我国关于众筹业务的税收征管所可能存在的力不从心的地方和改善建议:例如建设覆盖互联网经济的电子发票系统,提高征税队伍的众筹专业知识储备,加强税务部门、银行、第三方支付等众筹各方面参与者的联系全方位统计各个参与者的收入等,以此为契机提高互联网经济税收征管能力。本文创新点是第一次在归纳众筹现行运行流程的基础和现金流流向的基础上,系统地分析了众筹模式的税收问题。不足之处主要是1)众筹模式处于不断地发展完善的状态下,本文的研究办法是拿已有的税制适用不断发展的新事物,不合适的地方就会存在。2)目前我国没有上市的众筹平台,因此财务状况信息披露非常少,纳税情况的真实数据很难取得。
[Abstract]:The congregation raised pattern is close to the innovation of inclusive financial characteristics of natural, helps to improve the multi-level capital market to solve our existing investors difficult to find financial repression problem of quality projects and the financing of small and medium-sized enterprises as possible. And the frequent raised risk problem, also need to cause enough attention. The congregation raised a in the start-up period, the relevant regulatory thinking has not been clarified, its mode of operation is not yet mature, new industries, the relevant laws are not clear, has become a new stage of dragons and fishes jumbled together, some illegal profit. So the participants to raise the public revenue, to encourage the attitude, especially to encourage the healthy operation of risk control strong platform for healthy and rapid development, and based on the essence of business participants in accordance with the law of Taxation, to encourage participants to support innovation and entrepreneurship investment behavior. This paper mainly includes the following steps outlined the congregation to raise tax issues: 1) the research at home and abroad to raise public business development situation and development stage, pointed out that the current congregation raised according to the nature of business for the return of all the chips, raise public debt, raise public donations, to raise public equity of four, with the business development, the survival of the fittest, information collect ability, pay attention to risk control and steady operation of the platform to raise the public to gain a good reputation and development, gradually reduce the scale of financing expansion. Talent shows itself, is the current state of the whole industry to raise public platform number; 2) to raise the core competitiveness of platform is based on the data of Internet technology information collection ability and convenience of Internet economy fast, interactive participation is high. These features raise public service also we should encourage financial deepening, cultivate multi-level market, encourage innovation and entrepreneurship is the trend of the times, help the country's economic transformation and upgrading of the potential. The characteristics of the chip business should be destined to support the promotion of the development of the Internet economy; 3) led the way, walking in the forefront of the times, regulatory and tax system infrastructure are passive follow up rush. Gaps are a traditional tax system to raise business in response to public concern and conflicts, economic development forced the superstructure this is the contradiction of reform, promote the development of things actively advancing the basic research on the public to raise business in improving the relevant tax system is a pressing matter of the moment; 4) raising industry has gradually become a mature industry, the tax should be unified with the line, the line of the same nature, the scale of similar enterprises, person should bear the same tax burden. The tax collection online economy, fiscal infrastructure is not perfect, the main body of the market to the next line of business tax arbitrage will shift to the line and other issues is to raise public business Can the main reason of tax losing; 5) based on the research of the raised pattern of business processes and cash flow on the basis of the obligation of tax and tax and other tax problems may occur and nodes of the present entity application of tax law to raise public business, points out the existing problems and can improve the space; 6) reference to Britain, the United States impose a tax on value added tax and income to raise public business, the value-added tax, the collection of ideas is a good reference for our country, while the United States income tax is a major source of government revenue, the financial system in an important position, the collection of ideas can also learn, generally speaking, the western countries to uphold is the principle of tax fairness line and for innovation and entrepreneurship, the financing of small and medium-sized enterprises tax support attitude; 7) is proposed to improve the existing tax policy suggestions for public donations include: To raise and strengthen public institutions certification, let more donations can get a deduction of personal income tax and other substantive amendments. There are also encouraging public to raise the platform to strengthen the risk management of investment, such as the development of data acquisition technology, carry out due diligence activities for specialist business and tax incentives, the success rate of the project is high platform need to be tax incentives to support the preferential tax policy. And for innovation and Entrepreneurship from western countries to greater efforts to support tax related investment activities and related entities active development; 8) clear about our country to raise public business tax collection may exist inadequate place and suggestions for improvement: for example, the construction of electronic the invoice system covering the Internet economy, improve the tax team to raise public professional knowledge reserves, strengthen tax departments, banks, and other parties to the third party payment chips The contact surface participants comprehensive statistics of each participant income, in order to improve the abilities of tax collection and administration of Internet economy as an opportunity. The innovation of this paper is the first time in the current process of induction chips based on the flow and cash flow, systematic analysis of the congregation to raise tax issues mode. The main shortcomings is the 1) raise pattern in the continuous development of the state, the research methods of this is to take the existing tax system for the development of new things, there is not a place for the.2) at present in our country, there is no listing of the congregation raised platform, so the financial information disclosure is very small, the real data tax situation is difficult to achieve.

【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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