跨境电子商务（B2C模式）税收新政研究

发布时间：2018-01-28 10:34

本文关键词： 跨境电子商务税收现状税收新政　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：经济全球一体化的趋势将“互联网+”经济与海外购物完美结合,跨境电商借助互联网经济的爆发及国内利好政策走向发展高峰期。跨境电商下的商品交易具有贸易实质,但实际按照行邮物品纳税,导致其游离于税收体系之外。为了规范和引导跨境电商行业的发展,多部门先后出台对跨境电商(B2C模式)的税收新政。本文研究税收新政是否能够规范地将跨境电商行业融入我国传统的税收体系,弥补相应的税收漏洞。此次跨境电商税收新政涉及税收制度和监管方式两方面的改革,由于我国跨境电商行业还未发展成熟,大多数电商企业难以满足监管要求,导致监管方式的改革两次遭遇暂缓实施。本文以跨境电子商务(B2C模式)税收新政为切入点,在数据分析的基础上对税收新政对各主体的影响进行研究,包括国内消费者、电商企业、海关部门、物流企业等相关部门。同时,通过对比分析的方法,与电子商务行业发展最早的美国和最早制定相关政策的发展中国家印度两国的跨境电子商务的税收政策进行对比,对我国实施新政中出现的问题提出相应的优化意见。首先要明确我国的税收体系及税收原则,坚持税收公平及税收中性原则,结合我国国情为跨境电商行业创造良好的制度环境,同时要充分发挥行业代表的作用,参与政策制定过程,除此之外,我国应积极参与国际税收协调,维护我国税收管辖权,保障我国税收利益。
[Abstract]:The trend of economic globalization will combine the "Internet plus" economy and overseas shopping perfect, with the outbreak of domestic and cross-border electricity supplier good policy peak of development of the Internet economy. Under the cross-border electricity trade with the essence of commodity trading, but the actual postal items in accordance with the tax, the tax system in free. In order to standardize and guide the development of cross-border the electricity supplier industry, multi department has issued on cross-border electricity supplier (B2C mode) of the new tax policy. This paper studies the new tax policy is able to regulate the tax system of the cross-border electricity supplier industry into our tradition, make up the corresponding tax loopholes. The cross-border electricity tax deal involves two reform tax system and supervision mode, because I in the cross-border electricity supplier industry is not mature, most of the business enterprise is difficult to meet regulatory requirements, leading to reform supervision mode two encounter temporarily Slow implementation. Based on cross-border e-commerce (B2C mode) the new tax policy as a starting point, based on the analysis of the data on the impact of the new tax on various subjects, including domestic consumers, business enterprise, the Customs Department, the relevant departments and logistics enterprises. At the same time, through the method of comparative analysis, the development of cross-border e-commerce and the earliest e-commerce industry in the United States and the first to formulate relevant policies of developing India bilateral tax policy comparison, put forward corresponding suggestions for the optimization of the implementation of the new deal the problems in our country. The tax system should first clear our country and adhere to the principle of Taxation, tax fairness and tax neutrality principle, combined with China's national conditions to create a good institutional environment for cross-border electricity supplier industry, at the same time to give full play to the role of industry representatives, participate in the policy-making process, in addition, China should actively participate in international tax Coordinate, safeguard our country's tax jurisdiction, guarantee our country's tax benefit.

【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F812.42

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