我国B2C电子商务税收征管优化策略研究

发布时间：2018-03-16 17:24

本文选题：B2C电子商务　切入点：税收征管　出处：《华侨大学》2017年硕士论文　论文类型：学位论文

【摘要】：21世纪是电子商务的时代,根据统计2015年,我国的互联网零售额已经达到世界第一位的3.88万亿元。按照这种发展趋势,电子商务将在市场环境中占据主流的地位,成为国家经济转型的重要支柱。任何的经济模式背后都有税收监管,作为电子商务自然也不能例外。纵观世界各国,市场经济成熟的国家、地区或组织早已因地制宜地制定了针对电子商务的专门税收体系。反过来看我国对于该领域的监管仍然全面滞后。2015年颁布的税收征收管理法的修订草案里面明确了电子商务征税相关内容,草案一旦获得通过,表明了我们正式进入了电子商务的税务征管的规范化时代。基于上述的宏观环境,如何设计出完备的电子商务税收征管的机制,已经成为时代所需。毋庸置疑,税收作为国家财政收入的源泉,其在国家治理层面的地位至关重要。根据我国的法律规定,税收必须坚持公平、效率、中性等原则。因此,所有的税务执法等都必须遵循这三种原则。在互联网经济突飞猛进的大环境之下,税收监管在坚持传统原则的同时,更需要与时俱进,跟上经济模式创新的节奏。但是当前的税务监管体系存在诸多缺陷,包括管理模式落后、管理存在盲区,执法能力跟不上偷税漏税等违法行为等。这些缺陷,在电商时代将会被无限放大,税源的流失将会进一步加剧。所以,对于当前的税务征管工作而言,必须要重新立法,出台与电商经济交易模式相适应的法律。同时,还需要利用大数据平台,加强技术人才队伍建设,创新监管方法等。本文的研究基于当前国内的电商税收困境,综合比较既有的理论研究和实践运作,通过分析其涉税特征,发现其管理盲区以及税收流失比重较大、征管模式滞后、征管能力不足等问题,从培养纳税意识、完善相关税收法规、“互联网+税务”创新征管模式、建立提高税收征管能力的体制等方面着手,提出优化我国B2C电子商务征管的税收治理能力的策略,以期为互联网经济时期的税务工作提供一些借鉴。
[Abstract]:21th century is the era of electronic commerce. According to statistics, in 2015, China's Internet retail sales reached 3.88 trillion yuan, the first in the world. According to this development trend, e-commerce will occupy the mainstream position in the market environment. Become an important pillar of national economic transformation. There is tax regulation behind any economic model, as e-commerce is no exception. Throughout the world, countries with mature market economies, Regions or organizations have already developed a special tax system for electronic commerce according to local conditions. On the other hand, China's supervision in this area is still lagging behind. The draft of the tax Collection and Management Law promulgated in 2015 is clear in the draft. E-commerce taxation related content, Once the draft is adopted, it shows that we have formally entered an era of standardization of tax collection and management in electronic commerce. Based on the above macro environment, how to design a complete mechanism for tax collection and management in electronic commerce? Has become the need of the times. Undoubtedly, as the source of national financial revenue, its status in the national governance level is crucial. According to the law of our country, tax must adhere to the principles of fairness, efficiency, neutrality, etc. Therefore, All tax enforcement must follow these three principles. With the rapid development of the Internet economy, tax supervision should adhere to the traditional principles, but also need to keep pace with the times. Keep up with the pace of innovation in the economic model. But the current tax regulatory system has many defects, including backward management models, blind areas in management, and the ability of law enforcement to keep up with illegal acts such as tax evasion and tax evasion. In the era of ecommerce, it will be magnified indefinitely and the loss of tax sources will be further aggravated. Therefore, for the current tax collection and management work, it is necessary to re-legislate and enact laws that are appropriate to the trading model of the e-commerce economy. At the same time, We also need to make use of big data platform, strengthen the construction of technical talents, innovate supervision methods, etc. Based on the current domestic e-commerce tax dilemma, this paper comprehensively compares the existing theoretical research and practical operation, and analyzes its tax-related characteristics. It is found that the blind area of management and the large proportion of tax loss, the lag of the collection and management mode, the insufficiency of the ability of collection and management, etc., from cultivating the consciousness of paying taxes, perfecting the relevant tax laws and regulations, and innovating the mode of collection and management of "Internet tax", In order to provide some reference for the tax work in the period of Internet economy, this paper puts forward some strategies to optimize the tax administration ability of B2C E-commerce in order to set up a system to improve the ability of tax collection and management.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F724.6

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