跨境B2C电子商务税收征管的难题与破解——基于微观、中观和宏观税收公平的思考
发布时间：2018-11-06 21:00
【摘要】：跨境B2C电子商务的快速发展及其虚拟性和无国界性对税收征管带来了挑战,当前我国的跨境B2C电子商务税收征管日益规范化,但仍面临课税要素界定难的实体性困境和征管流程实施难的程序性困境。在跨境B2C电子商务交易模式下,税收公平原则除了要求个体意义上纳税人间的公平和整体意义上国家与纳税人间的公平外,也强调国家间的公平。跨境B2C电子商务的税收征管,应着力彰显税收公平原则以平衡各方利益,完善和细化税收征管体系以助推征管规范化,并创新国际税收合作方式和内容、加强税收情报交流以实现国际税收协作与共赢。
[Abstract]:The rapid development of cross-border B2C e-commerce and its fictitious and borderless nature have brought challenges to tax collection and management. At present, the tax collection and management of cross-border B2C e-commerce in China is becoming more and more standardized. However, it still faces the substantial dilemma of the definition of tax elements and the procedural dilemma of the implementation of the collection and management process. In the cross-border B2C electronic commerce transaction mode, the principle of tax fairness not only requires the fairness among taxpayers in the individual sense and the fairness between the state and the taxpayer in the whole sense, but also emphasizes the fairness among countries. The tax collection and management of cross-border B2C electronic commerce should emphasize the principle of tax fairness in order to balance the interests of all parties, perfect and refine the tax collection and management system to promote the standardization of tax collection and management, and innovate the mode and content of international tax cooperation. Strengthen the exchange of tax information to achieve international tax cooperation and win-win.
【作者单位】： 西南政法大学经济法学院;
【基金】：重庆市社科规划项目(2016PY56) 重庆市研究生科研创新项目(CYB17087) 西南政法大学研究生科研创新项目(XZYJS2014132);西南政法大学学生科研创新计划项目(2016XZXS-171)
【分类号】：F724.6;F812.42
本文编号：2315458
[Abstract]:The rapid development of cross-border B2C e-commerce and its fictitious and borderless nature have brought challenges to tax collection and management. At present, the tax collection and management of cross-border B2C e-commerce in China is becoming more and more standardized. However, it still faces the substantial dilemma of the definition of tax elements and the procedural dilemma of the implementation of the collection and management process. In the cross-border B2C electronic commerce transaction mode, the principle of tax fairness not only requires the fairness among taxpayers in the individual sense and the fairness between the state and the taxpayer in the whole sense, but also emphasizes the fairness among countries. The tax collection and management of cross-border B2C electronic commerce should emphasize the principle of tax fairness in order to balance the interests of all parties, perfect and refine the tax collection and management system to promote the standardization of tax collection and management, and innovate the mode and content of international tax cooperation. Strengthen the exchange of tax information to achieve international tax cooperation and win-win.
【作者单位】： 西南政法大学经济法学院;
【基金】：重庆市社科规划项目(2016PY56) 重庆市研究生科研创新项目(CYB17087) 西南政法大学研究生科研创新项目(XZYJS2014132);西南政法大学学生科研创新计划项目(2016XZXS-171)
【分类号】：F724.6;F812.42
【相似文献】
相关期刊论文 前1条
1 周华伟;西方税收公平思想及其对我国的启示[J];税务与经济(长春税务学院学报);1996年04期
，本文编号：2315458
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2315458.html
