我国C2C电子商务的税收征管问题研究

发布时间：2018-07-17 22:00

【摘要】：在互联网的带动下,电子商务市场发展迅猛,不仅很多互联网企业异军突起,在许多传统的企业当中也得到了广泛的应用。可以说在未来,实体企业若不能充分利用互联网平台,发展电子商务业务就很可能会面临限制其自身的发展的风险。而对普通的百姓来说,互联网对我们的生活带来的最大改变之一,当属网络购物,据统计我国现在有数亿网民,网上购物的人数占70%以上,网络购物的交易额也在每年飞快的增长,虽然我国电子商务发展迅速,交易规模也与日俱增,但是与之相配套的税收政策却迟迟没有得到落实。本文研究的主要内容是在保证我国电子商务保持平稳持续增长的前提下,对我国C2C模式下电子商务进行征税的具体税收立法、征管等问题的探讨。目前,在我国B2B及B2C模式下的电子商务交易中企业一方已经被纳入税收征管的范围,但针对C2C模式下的“C店”卖家还没有与之相对应的税收政策,本文就针对C2C模式下的电子商务税收问题展开研究。首先,本文在对C2C电子商务特征分析的基础上对C2C电子商务征税进行了理论分析,本文认为对C2C电子商务征税有必要性和可行性。其次,本文重点分析了我国C2C模式下的电子商务行业发展情况以及在税收征管方面的现状和问题,当前我国C2C电子商务主要存在税收主体认定、税收管辖权划分及税收征管手段等方面的问题。再者,本文分析了美国、欧盟等国家的电商征税经验及优势,共同为我国C2C电子商务征税提供借鉴;文章的最后部分,从税收政策、税收立法和税收配套措施三个方面提出了对我国C2C电子商务税收征管的方案建议。
[Abstract]:Driven by the Internet, the e-commerce market has developed rapidly, not only many Internet enterprises have suddenly emerged, but also have been widely used in many traditional enterprises. It can be said that in the future, if the entity enterprise can not make full use of the Internet platform, the development of e-commerce business will probably face the risk of restricting its own development. For ordinary people, one of the biggest changes the Internet has brought to our lives should be online shopping. According to statistics, there are hundreds of millions of Internet users in our country, and the number of people shopping online accounts for more than 70%. The transaction volume of online shopping is also increasing rapidly every year. Although e-commerce is developing rapidly in our country, the scale of transaction is also increasing day by day, but the corresponding tax policy has not been carried out yet. The main content of this paper is to discuss the specific tax legislation, collection and management of electronic commerce under the mode of C2C under the premise of ensuring the steady and sustained growth of electronic commerce in our country. At present, in the e-commerce transaction of B2B and B2C, the enterprise has been brought into the scope of tax collection and management, but there is no corresponding tax policy for the seller of "C store" under C2C mode. This paper focuses on the taxation of e-commerce in C 2 C mode. Firstly, based on the analysis of the characteristics of C2C E-commerce, this paper makes a theoretical analysis of C2C E-commerce taxation, which is considered to be necessary and feasible. Secondly, this paper focuses on the analysis of the development of e-commerce industry under the C2C model and the current situation and problems in tax collection and management. Tax jurisdiction division and tax collection and management means and other aspects of the problem. Furthermore, this paper analyzes the experience and advantages of e-commerce taxation in the United States, the European Union and other countries, so as to provide a common reference for China's C2C e-commerce taxation; the last part of the article, from the tax policy, This paper puts forward some suggestions on tax collection and administration of C2C e-commerce in China from three aspects of tax legislation and supporting measures.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F715.5;F812.42

【参考文献】