我国跨境电子商务面临的法律困境及对策研究

发布时间：2018-03-02 05:11

本文关键词： 跨境电商立法海关监管税收新政　出处：《烟台大学》2017年硕士论文　论文类型：学位论文

【摘要】：跨境电商作为“互联网+国际贸易”的新型经济形态,在近年来成长迅速。与国内电子商务不同,跨境电商涉及的环节更加复杂,适用的交易规则也更多。部分发达国家跨境电商的发展较我国更加成熟,他们不断完善跨境电商立法,实行严格的电商准入制度,并积极参与跨境电商国际合作,这些都是值得学习和借鉴的。我国跨境电商在其发展过程中,面临着较大的法律困境,而这一法律困境实际上是跨境电商的快速发展与滞后的立法之间的矛盾。由于缺乏专门法律的规范,跨境电商在海关监管和税收征管工作中暴露出诸多问题:如欠缺执法依据;现有立法层级较低;海关监管对象不全面;税收新政缺少实施细则等。这些问题在实践中严重阻碍跨境电商的发展,也是当下跨境电商立法工作急需解决的首要问题。为解决上述法律困境,应当采取如下措施:重视并完善跨境电商立法,厘清立法背景,明确立法目的,回应立法诉求;坚持自愿、平等的立法原则;处理好与现有立法的关系。在海关监管方面,要明确主体法律责任;简化通关手续;规定监管人员的执法权限。在税收方面,实行实名登记制,合理确定纳税人义务;创新税收管理制度;科学制定税改实施细则;积极参与国际合作,为我国跨境电商的发展创造良好的法制环境。
[Abstract]:Cross-border e-commerce, as a new economic form of "Internet international trade," has grown rapidly in recent years. Unlike domestic e-commerce, cross-border e-commerce involves more complex links. The development of cross-border e-commerce in some developed countries is more mature than in China. They constantly improve cross-border e-commerce legislation, implement strict e-commerce access systems, and actively participate in cross-border e-commerce international cooperation. These are all worth learning and drawing lessons from. In the course of its development, cross-border e-commerce in China is facing a great legal dilemma. However, this legal dilemma is actually a contradiction between the rapid development of cross-border e-commerce and the lagging legislation. Due to the lack of special legal norms, cross-border e-commerce has exposed many problems in the work of customs supervision and tax collection: for example, it lacks the basis of law enforcement; The low level of existing legislation, the incomplete target of customs supervision, the lack of detailed rules for the implementation of the new tax policy, and so on. These problems have seriously hindered the development of cross-border e-commerce in practice. In order to solve the above legal dilemma, we should take the following measures: pay attention to and perfect the cross-border e-commerce legislation, clarify the legislative background, clarify the legislative purpose, and respond to the legislative demands; Adhere to the principle of voluntary and equal legislation; handle well the relationship with existing legislation; make clear the subject's legal responsibilities in the area of customs supervision; simplify customs clearance procedures; and stipulate the law enforcement powers of the supervisors. In the area of taxation, implement a real-name registration system. Reasonable determination of taxpayers' obligations; innovation of tax management system; scientific formulation of tax reform implementation rules; active participation in international cooperation to create a good legal environment for the development of cross-border e-commerce in China.
【学位授予单位】：烟台大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.295

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