对数字产品交易征税问题研究

发布时间：2018-03-10 02:01

本文选题：数字产品　切入点：增值税　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展,商业和互联网的联系日益紧密,数字产品交易越来越频繁,交易量也越来越大。面对这种新兴税源,发达国家为了维护自己的税收权益,对数字产品交易问题相当重视,都在积极采取税收政策。欧美等国家为了掌握税收主动权,积极地展开国际交流与协作,并制定了一系列的法律来对数字产品交易征税。在我国,数字产品虽然是一个相对较新的概念,但是实际中数字产品交易已经屡见不鲜。我国目前对数字产品已经开始征税,但是征税的范围并没有覆盖全部数字产品,数字产品交易征税还存在着大量的空白,而且对数字产品交易征税会产生许多问题。在这样的背景下,我国应积极地采取相应措施来应对对数字产品交易征税产生的问题。本文将首先对数字产品进行界定,并对数字产品进行分类,了解其特征,对数字产品有一个基本的认识。其次,数字产品交易发展飞速,为了保护我国的税源,对其征税有必要性。如果对数字产品交易征收新税会带来巨大的税收成本,那么应把数字产品交易纳入我国现行税制中,适应传统的税收原则对其征收增值税。但是对数字产品征税会产生一系列涉税问题,数字产品的性质认定存在分歧,纳税主体也具有不确定性,各国为了维护本国的税收权益会制定利于本国的政策,这些政策间也会产生税收冲突。最后本文借鉴了美国、欧盟和加拿大对数字产品交易征税的法律,主要探索这几个发达国家是否对数字产品征税、征收什么税种以及如何解决税收管辖权的冲突这些问题,并对解决数字产品交易税收问题提出自己的建议:提出了扩大增值税的征收范围来保证增值税链条的完整性,以及一些完善我国税收征管手段的措施,希望能够找出对策解决对数字产品征税产生的问题。因此,研究在数字经济背景下对数字产品交易征税问题,对完善我国现行税制,建立适应数字产品交易的税收征管体系,促进我国数字产品交易的健康发展,维护我国的税收权益,都具有重要的意义。
[Abstract]:With the development of economy, business and Internet are more and more closely linked, digital products are traded more and more frequently, and the volume of transactions is increasing. In the face of this new tax source, developed countries are trying to protect their tax rights and interests. Great attention has been paid to the issue of trading digital products, and they are actively adopting tax policies. In order to take the initiative in tax collection, European and American countries have actively engaged in international exchanges and cooperation. And has formulated a series of laws to levy taxes on digital product transactions. Although digital products are a relatively new concept in China, in practice digital product transactions have become commonplace. At present, our country has started to levy taxes on digital products. But the scope of the tax does not cover all digital products, there are still a lot of gaps in the taxation of digital product transactions, and there will be many problems in taxing digital product transactions. China should take active measures to deal with the problems arising from the taxation of digital product transactions. This paper will first define digital products, classify digital products and understand their characteristics. There is a basic understanding of digital products. Secondly, digital product transactions are developing rapidly. In order to protect the tax sources of our country, it is necessary to tax them. Then we should bring digital product transactions into our current tax system and levy value-added tax on digital products in accordance with traditional tax principles. However, taxing digital products will result in a series of tax-related problems, and there are differences in the nature of digital products. Tax payers are also uncertain. In order to protect their tax rights and interests, countries will formulate policies that are beneficial to their own countries, and there will be tax conflicts between these policies. Finally, this paper draws lessons from the United States. The European Union and Canada's tax laws on digital product transactions explore whether these developed countries tax digital products, what kinds of taxes they impose, and how to resolve conflicts over tax jurisdiction. Some suggestions are put forward to solve the tax problem of digital product transaction: to extend the scope of VAT collection to ensure the integrity of the VAT chain, and to improve the means of tax collection and management in China. It is hoped that some countermeasures can be found to solve the problems arising from the taxation of digital products. Therefore, the study on the taxation of digital product transactions in the context of the digital economy will improve the current tax system of our country and establish a tax collection and management system adapted to the transactions of digital products. It is of great significance to promote the healthy development of digital product trading and to safeguard the tax rights and interests of our country.
【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】：F812.42

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