C2C电子商务税收流失及征管对策研究

发布时间：2018-03-01 08:34

本文关键词： C2C电子商务税收流失挑战征管对策　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着中国经济的发展,网络已逐步由城市遍及乡镇,这意味着网上交易规模必将进一步的扩大,由线上交易催生的快递行业在某种程度上又会反哺于电子商务的发展,二者的协同发展将会提高商家和消费者的网上交易体验,使当地商家的业务遍及中国各地甚至是海外市场,而消费者可选择的卖家对象将不再具有局限性。笔记本、智能手机、平板电脑等科技产品的持续更新换代,使掌握它们的使用技术对大众百姓而言愈来愈简单,操作的便捷性和网上交易的高营利、低成本特征促使了个人对个人网上交易的产生,然而对这部分交易如何进行征税却是税法中的一个黑洞,在电子商务发展势头迅猛的背景下,亟需相关税收政策的配套以对其进行规范并防止税款的流失。C2C与B2C、B2B等企业主体与消费者之间交易的税收征收管理有着一个最主要的不同点,即无法利用企业的缴税判定标准来确定合理的纳税地点、纳税人和征税对象。本文通过介绍C2C电子商务的可税性及交易特点,揭示了其可能带给税收征管方面的挑战,提出了个人的浅薄见解,试图寻找摆脱C2C电子商务税收征管瓶颈的出路和方法,借此建立健全电商经济中C2C模式即个人对个人交易的税收征管制度,确保税收征管工作向着健康有序的方向发展。努力与国际跨境电子商务交易税收法规的对接,赢得我国对电商征税的主动权和话语权,保持经济社会的持续健康发展。
[Abstract]:With the development of Chinese economy, the network has been gradually spread from cities to towns, which means that the scale of online transactions will be further expanded, and the express delivery industry generated by online transactions will, to a certain extent, feed back the development of electronic commerce. The synergistic development of the two will enhance the online trading experience of both businesses and consumers, so that local businesses can operate throughout China and even overseas markets, while consumers' choice of sellers will no longer have limitations. The continuous upgrading of technological products, such as tablets, has made it easier for the public to master the technologies they use, and the ease of operation and the high profitability and low cost of online transactions have led to the emergence of personal online transactions. However, how to tax this part of the transaction is a black hole in the tax law, in the context of the rapid development of e-commerce, In order to regulate and prevent the loss of tax revenue, there is a major difference in the tax collection and management of the transaction between the main body of enterprises and consumers, such as B2C2C and B2C2B2B. That is to say, it is impossible to determine the reasonable tax place, taxpayer and tax object by using the standard of enterprise's tax payment. This paper introduces the taxability and transaction characteristic of C2C electronic commerce, and reveals the challenge that it may bring to tax collection and management. In this paper, the author puts forward some personal opinions, tries to find a way to get rid of the bottleneck of C2C e-commerce tax collection and management, and thus establishes and perfects the C2C mode in e-commerce economy, that is, the tax collection and management system of individual to individual transaction. To ensure the development of tax collection and management in the direction of health and order, we should make great efforts to connect with the tax laws and regulations of international cross-border e-commerce transactions, win the initiative and the right to speak in our country's taxation of electronic commerce, and maintain the sustained and healthy development of our economy and society.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F812.42

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