我国跨境电子商务进口增值税征管问题研究

发布时间：2018-01-19 00:06

本文关键词： 跨境电子商务进口增值税税收征管国际税收合作　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：本文的研究主题为我国跨境电子商务进口增值税征管的相关问题。之所以选择跨境电子商务进口增值税作为研究对象,主要是由于近年来我国跨境电子商务高速发展,其进口规模也不断扩大,其增长速度也远高于出口规模的增速;而我国现有的跨境电子商务进口增值税收政策法规及征管制度明显滞后于跨境电商行业的发展,尽管现行税收政策在短期内可能有利于跨境电商规模的爆发式增长,但从长远来看,不仅不利于建立公平竞争的国内外市场环境,也造成了我国增值税收入大量流失,同时会给跨境电商行业的健康可持续发展埋下隐患。因此,研究我国跨境电子商务进口增值税征管问题有着重要的现实意义。由于直接电子商务和间接电子商务的征税对象有着显著区别,二者在税收法规及征管制度的不足、具体征管模式的选择以及可能面临的征管困难等问题上都有很大的差异。因此,本文将从直接电子商务和间接电子商务两方面,分别对二者的进口增值税征管问题作系统梳理和研究。首先,本文通过阐述电子商务和增值税的相关理论基础,从理论上分析了跨境电子商务进口增值税的税收性质以及坚持消费地税收管辖权的合理性,为我国跨境电子商务进口增值税的征管奠定了理论基础。其次,通过介绍我国跨境电子商务的发展历程和进口增值税征管现状,剖析了我国现有相关税收法规和征管制度的存在问题,并以此论证了加强我国跨境电子商务进口增值税征管的现实必要性。再次,本文结合我国当前经济发展情况和税收征管水平,探讨了征收跨境电子商务进口增值税的经济可行性和技术可行性。接下来,本文通过介绍欧盟和OECD等经济体或组织的相关税收征管实践,为我国完善税收征管法规和制度体系提供了经验借鉴。然后,本文从国内外两方面分析了我国加强跨境电子商务进口增值税征管可能面对的困难和挑战。最后,本文针对上述困难和挑战,结合我国自身实际,从跨境电子商务进口增值税的法律法规体系、征管制度体系以及加强国际合作三方面对我国跨境电子商务进口增值税征管提出了切实可行的政策建议。在法律法规体系方面,建立和完善间接电子商务征管法规、直接电子商务征管法规和配套法律法规,实现有法可依、依法征税。在征管制度体系方面,结合国际经验和我国国情,推行跨境交易电子发票制度,选择合适的跨境电子商务税收征管模式,进一步统一和完善“跨境电子商务通关服务平台”系统,按交易类型分别建立非居民企业消费地税务登记制度和“逆向课税”制度,最终降低征纳税成本,提高征税效率。在国际税收合作方面,在坚持消费地税收管辖权的原则下,积极参与相关国际税收协定的谈判和制定,加强国际间税收情报交换与协作,以应对跨境电子商务进口增值税可能面临的税基侵蚀和利润转移问题。通过上述政策建议,切实提高我国跨境电子商务进口增值税征管水平,充分发挥增值税的税收调节作用,保证我国国际税收权益和税收收入,建立更加公平的国内外市场环境,促进我国跨境电子商务行业健康可持续发展。本文的主要创新之处在于,现有国内外文献大多着重研究跨境电子商务所得税的研究工作,本文则侧重关注进口增值税的征管问题,通过借鉴国外不同国家和组织对跨境电子商务增值税的研究现状和征管实践,并根据OECD组织2015年12月发布的最新研究报告《关于数字经济面临的税收挑战的报告——第1项行动计划最终报告》中所建议的跨境电子商务增值税征管模式,结合我国实际情况和经济发展水平,提出了一套较为完整的跨境电商进口增值税法律法规体系和征管制度体系建设方案。然而由于国内对跨境电子商务进口增值税研究较少且缺乏相关政策实践经验,本文可能存在着参考文献匮乏、国内数据搜集困难、可行性不足等欠妥之处,这些问题都有待在以后的研究过程中进一步探讨与完善。
[Abstract]:The topic of this paper is the related issues of e-commerce cross-border imports of China's value-added tax collection. Choose cross-border e-commerce import value-added tax as the research object, mainly due to the rapid development of cross-border e-commerce in China, its imports are also expanding, its growth rate is far higher than the growth rate of export scale; and I in the current cross-border e-commerce import value-added tax policies and regulations and administration system lags behind the cross-border electricity supplier industry, although the current tax policy may be conducive to cross-border electricity supplier in the size of the explosive growth in the short term, but in the long run, is not conducive to the establishment of a fair and competitive market environment at home and abroad, also caused the value-added tax in our country at the same time, a huge loss of revenue, will lay hidden for cross-border electricity supplier industry healthy and sustainable development. Therefore, the research of electronic commerce in China cross-border import value-added tax Has an important practical significance because of tax collection problems. The direct object and indirect electronic commerce e-commerce has the remarkable difference, two in the lack of tax regulations and administration system, the specific collection mode choice and may face difficulties in collection have great differences. Therefore, this paper from two aspects: direct the electronic commerce and the electronic commerce system indirectly, sort out and study the import value-added tax collection of the two issues respectively. Firstly, this paper introduces the basic theories of e-commerce and value-added tax, from the theoretical analysis of the rationality of the tax nature of cross-border e-commerce import value-added tax and consumption tax jurisdiction to the electronic China's imports of cross-border business value-added tax collection and management has laid a theoretical basis. Secondly, through the introduction of the development process of the VAT collection and import of China's cross-border e-commerce at present, It analyzes the existing problems of China's current tax regulations and administration system, and proves the necessity of strengthening the import of e-commerce cross-border China's value-added tax collection. Thirdly, based on China's current economic development situation and the level of tax collection, discusses the economic and technical feasibility of cross-border electronic commerce levy import VAT. Next, this paper introduces the relevant tax administration practice of the EU and OECD economies or organizations, to provide reference for perfecting the tax regulations and system of our country. Then, this paper from two aspects of domestic and foreign of our country to strengthen cross-border e-commerce import value-added tax collection is likely to face difficulties and challenges finally. In this paper, aiming at the difficulties and challenges, combined with our own reality, from the cross-border e-commerce import value-added tax legal system, administration system and Three to strengthen international cooperation on cross-border e-commerce import value-added tax collection in China and puts forward feasible policy suggestions. In the aspect of the legal system, establish and perfect the indirect e-commerce e-commerce tax collection regulations, direct regulations and related laws and regulations, implementation of law, tax law. In the aspect of administration system, combined with the international the experience and the situation of our country, the implementation of cross-border trade of electronic invoice system, select the appropriate cross-border e-commerce tax collection mode, further unify and improve the "cross-border e-commerce clearance service platform system, according to the non resident enterprise consumption tax registration system established the types of transactions and the" reverse tax "system, and ultimately reduce the tax cost. Improve the tax efficiency. In the aspect of international tax cooperation, adhere to the consumption tax jurisdiction principle, actively participate in international tax agreement in China The negotiation and development, strengthen the tax information exchange and international cooperation, to deal with cross-border e-commerce import VAT may face the tax base erosion and profit transfer problems. Through the above suggestions, and effectively improve the e-commerce cross-border imports of China's value-added tax collection and management level, give full play to the VAT tax regulation, to ensure China's international the tax equity and tax revenue, the establishment of a more equitable market environment at home and abroad, to promote the sustainable development of China's cross-border e-commerce industry. The main innovations of this paper is to study the existing literature mostly focuses on cross-border e-commerce tax collection and management problems, this paper focuses on the import VAT, by referring to foreign different countries and organizations on cross-border e-commerce value-added tax research and administration practice, and according to the latest research organization OECD released in December 2015 Report Research Report on the digital economy is facing the tax "challenge - the first action plan for the final report of cross-border e-commerce tax collection models proposed in >, combined with the development level of China's actual situation and economy, puts forward a set of relatively complete cross-border import value-added tax legal system and administration system construction scheme. However, due to domestic cross-border e-commerce import VAT less research and the lack of relevant experience in this policy, there may be a lack of references, the domestic data collection difficult, such as lack of feasibility defect, all these problems need to be further studied in further study and improvement.

【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F724.6;F715.5

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