电商税收流失测算与治理研究

发布时间：2018-01-24 12:38

本文关键词： 电子商务税收流失平均税负法　出处：《会计之友》2017年08期 　论文类型：期刊论文

【摘要】：B2C、C2C模式作为电商零售领域的代表模式,目前存在问题较多的是B2C模式,该模式成为税务机关的征税盲区,存在一定程度的税收流失。文章对电商税收流失问题采取社会实验方法进行抽样调查和流失额测算。国内电商平台以阿里巴巴旗下的淘宝、天猫最为成熟,故而选取淘宝、天猫两个电商平台上的电器、服装、食品、图书、酒水、家具、化妆品七大行业420家网店进行测试,对抽样网店的工商税务登记、发票开具情况等重点内容进行随机暗访测试。电商税收流失测算部分主要估测增值税和个人所得税的流失额,根据阿里巴巴官网公布的电商交易额数据和百货零售业、超级市场零售业、综合零售业的增值税平均税负率等三种口径测算电商C2C模式下的增值税流失额;根据阿里巴巴官网公布的电商交易额数据和个人所得税平均税负率的经验值估测个人所得税流失额,并推演至全国电商平台,测算全国C2C模式下的税收流失额。最后,基于电商税收流失测算结果,提出关于电商税收流失的治理对策。
[Abstract]:As the representative mode of e-commerce retail, B2CU C2C model has many problems at present, which has become the blind spot of tax collection. There is a certain degree of tax loss. This paper takes social experimental methods to conduct sample investigation and calculation of the loss of e-commerce tax. The domestic e-commerce platform is Taobao owned by Alibaba Tmall is the most mature. So choose Taobao, Tmall two e-commerce platforms on the electrical appliances, clothing, food, books, wine, furniture, cosmetics seven major industries 420 online stores to test the sample of business tax registration. E-commerce tax loss calculation part mainly estimates the amount of VAT and personal income tax loss. According to the data of e-commerce transaction volume published on Alibaba's official website and the average value-added tax burden rate of retail department stores, supermarket retailing and integrated retailing, the amount of VAT loss under C2C mode of e-commerce merchants is calculated. The loss of personal income tax was estimated based on the data of e-commerce transactions and the average tax burden rate of personal income tax published on Alibaba's official website, and was deduced to the national e-commerce platform. Finally, based on the results of the calculation of the loss of e-commerce tax revenue, the paper puts forward the countermeasures on the loss of e-commerce tax revenue.
【作者单位】：中央财经大学;
【基金】：国家税务总局委托课题“扣缴义务和委托代征义务制度研究”
【分类号】：F812.42;F724.6;F715.5
【正文快照】： 一、电子商务及其对税收活动的影响(一)电子商务及运行模式1.电子商务的概念电子商务(Electronic Commerce)的通常性解释是“藉由电脑网路将购买与销售、产品与服务等商业活动结合在一起,进而调整交易的基础和形态”,电子商务其实代表着一种商业形态。电子商务建构在电子交易

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