互联网金融环境下的税收问题及对策研究

发布时间：2018-04-18 16:53

本文选题：互联网金融 + 税收问题　；参考：《云南财经大学》2016年硕士论文

【摘要】：互联网金融作为一支新生力量在我国突然出现并迅速发展,不仅是金融创新而且象征着未来发展的趋势。一方面推进了金融体制改革,另一方面挑战了我国传统的税收形式。互联网金融服务业务与传统的金融服务有所区别,而且互联网金融在现代的金融经济中占据的份额日益扩大,地位也日益上升,很多专家学者预言在将来互联网金融会取代传统的金融商业模式而成为主导形式。互联网金融的发展也给税收征管工作带来了很多新的问题提出了很多新的要求,税务主管部门应当积极面对这些问题,在原有的传统税收体制和征管思路上,结合互联网金融技术的应用,从税收制度和税务管理方法等方面进行新思考和创新。研究互联网金融税收征管对策是对现有税收体制管理的补充完善,有利于提高我国的税收征管水平,有利于防止税收大量流失,有利于维护税收权益,有利于确保税收宏观调控作用在互联网金融条件下的充分发挥。而且也能因此促进“互联网+”时代我国互联网金融乃至整体经济发展。本文围绕着互联网金融税收征管问题这一主线展开,首先提出问题,然后分析问题,最后解决问题。整篇文章由以下五个部分构成:第一部分:绪论。该部分主要介绍了互联网金融税收征管问题的研究背景、意义、国内外的研究现状,介绍了本文的研究方法及论文结构安排。第二部分:互联网金融的发展及其税收征管的必要性。首先从互联网金融的内涵、特征、发展模式及发展状况入手,介绍了作为一种新兴经营形态的互联网金融所特有的一些基础理论问题,为本文的研究扫除基本的障碍。接着从税收流失、优化税制、倡导社会公平正义和保护互联网金融健康发展四方面分析互联网金融税收征管的必要性。第三部分:互联网金融对我国现行税制的冲击与影响。详细分析当前互联网金融对我国现行税收制度的冲击与影响,主要阐述互联网金融对税收基本原则、税收实体法、税收征管体系的冲击与影响。第四部分:完善互联网金融环境下的税收征管对策。首先,要明确互联网金融环境下税收征管的基本原则;其次,要建立健全互联网金融环境下的相关法律,包括税收法律体系及税收相关法律体系;再次,要建立适应互联网金融发展要求的税收征管体系;最后,要完善互联网金融税收征管的配套措施。第五部分:结论。总结本文研究成果。因此,本文基于以上研究,旨在提出针对互联网金融技术的特性,对如何进行传统税收征管政策的补充完善提出建议,使之能够适应互联网金融的发展,解决互联网金融发展引发的税收征管问题,体现税务管理的公平性和合理性,长久促进经济良性发展,保证国家税收来源的持续性和优质性。
[Abstract]:Internet finance, as a new force, has emerged and developed rapidly in China, which is not only financial innovation but also symbolizes the trend of future development.On the one hand, promoted the reform of the financial system, on the other hand, challenged the traditional tax form of our country.Internet financial services are different from traditional financial services, and the share and status of Internet finance in the modern financial economy are increasing day by day.Many experts predict that Internet finance will replace the traditional financial business model and become the dominant form in the future.The development of Internet finance has also brought many new problems to the tax collection and management work, and many new requirements have been put forward. The tax authorities should actively face these problems, in the original traditional tax system and ideas for collection and management.Combined with the application of Internet finance technology, new thinking and innovation are carried out from the aspects of tax system and tax administration method.The study of the Internet financial tax collection and management strategy is a supplement to the existing tax system management, is conducive to improving the level of tax collection and management in China, to prevent a large number of tax losses, is conducive to the maintenance of tax rights and interests.To ensure that tax macro-control role in the Internet financial conditions to give full play.And also can promote the "Internet" era of China's Internet finance and even the overall economic development.This article revolves around the Internet financial tax collection and management problem this main line, first raises the question, then analyzes the question, finally solves the problem.The whole article consists of the following five parts: the first part: introduction.This part mainly introduces the research background, significance, research status at home and abroad, the research methods and the structure of this paper.The second part: the development of Internet finance and the necessity of tax collection.Starting with the connotation, characteristics, development mode and development situation of Internet finance, this paper introduces some basic theoretical problems of Internet finance, which is a new form of operation, in order to remove the basic obstacles for the research of this paper.Then it analyzes the necessity of tax collection and management from four aspects: tax loss, optimizing tax system, advocating social equity and justice and protecting the healthy development of Internet finance.The third part: the impact of Internet finance on our current tax system.This paper analyzes in detail the impact and influence of Internet finance on China's current tax system, and mainly expounds the impact and influence of Internet finance on the basic principles of taxation, the substantive law of taxation, and the system of tax collection and management.The fourth part: consummates the Internet financial environment under the tax collection and management countermeasure.First of all, to clarify the basic principles of tax collection and management under the Internet financial environment; secondly, to establish and improve the relevant laws under the Internet financial environment, including the tax legal system and tax-related legal system; third,It is necessary to establish a tax collection and management system to meet the requirements of the development of Internet finance, and finally, to perfect the supporting measures for the tax collection and management of Internet finance.Part V: conclusion.Summarize the research results of this paper.Therefore, based on the above research, this paper aims to put forward suggestions on how to supplement and perfect the traditional tax collection and management policy in order to adapt to the development of Internet finance.To solve the problem of tax collection and management caused by the development of Internet finance, to reflect the fairness and rationality of tax administration, to promote the benign development of economy for a long time, and to ensure the sustainability and quality of national tax sources.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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