我国网络团购税收征管法律制度研究

发布时间：2018-03-29 14:30

本文选题：网络团购　切入点：税收征管　出处：《西南政法大学》2016年硕士论文

【摘要】：网络团购凭借其薄利多销、量大价优的独特优势受到越来越多的消费者青睐,经营者与团购网站各司其职的配合形成了有别于一般电子商务的经营模式。根据www.tuan800.com的统计,中国网络团购的市场交易总额从2011年的110.9亿元增长到2014年上半年的294.3亿元,网络团购的交易规模呈逐年上升的态势,但与其形成对照的是网络团购税收征管的制度建设滞后,不能适应网络团购快速发展的趋势。我国目前的税收征管模式依然是以票控税,而网络团购交易一方面是以互联网为载体呈现无纸化、虚拟化特征,极易诱发经营者逃税的投机心理,经营者通过人为操作使得与网络团购交易有关的账簿凭证与实际交易金额不符,造成“票”的失真;另一方面,团购者数量较多,税源分散,加剧了征税机关和纳税人之间的信息不对称,使网络团购的税收征管面临更大挑战。本文对网络团购税收征管制度主要分成四个部分分析。第一部分主要介绍我国了网络团购的起步发展和现状,分析了网络团购的概念和基本分类,对网络团购的可税性进行了论证,并归纳了当前我国网络团购宏观层面面临的挑战。第二部分主要阐述程序法制度和实体法制度在我国网络团购税收征管实践中的运用,对网络团购涉及的商品税、所得税等实体法制度以及程序法方面的税务管理环节和税款征收环节都进行了系统归纳;第三部分主要针对网络团购税收征管实践层面出现的具体法律问题进行介绍,法律问题划分为税务管理环节和税款征收环节两个板块,前者主要是团购经营者逃避税务登记导致税源流失、计税依据电子化易造成账簿凭证内容失真、团购发票出具率偏低、征税机关地域管辖权受到冲击四个方面的问题,后者主要是商家以佣金虚增税前扣除成本、积分抵现活动引发税前扣除争议两个方面的问题。第四部分针对第二部分面临的挑战以及第三部分提出的法律问题提出完善建议,分析了当前网络团购税收征管的有利条件和适应电子商务发展的税收征管基本原则,在此基础上以“信息管税”模式为基本方向,有针对性的提出建立更加严格的纳税人主体资格审查制度、建立覆盖面更广的电子纳税申报制度、建立支持网络团购行业发展的税收优惠制度和建立第三方支付机构代扣代缴制度,且着重分析了第三方支付机构的代扣代缴制度,认为其为网络团购税收征管制度未来发展的新方向。
[Abstract]:The unique advantage of online group buying is favored by more and more consumers because of its small profits and high prices. The cooperation between operators and group buying websites has formed a different business model from that of general electronic commerce. According to the statistics of www.tuan800.com, The total transaction volume of China's online group purchase market has increased from 11.09 billion yuan in 2011 to 29.43 billion yuan in the first half of 2014. The scale of online group purchase transactions has been increasing year by year, but in contrast to this, the construction of tax collection and management system for online group purchase has lagged behind. China's current tax collection and management model is still based on ticketing taxes, while online group purchase transactions are paperless and virtualized on the one hand, with the Internet as the carrier. It is easy to induce the speculative mentality of the operators to evade tax. Through artificial operation, the operators make the books vouchers related to the online group purchase transactions not in accordance with the actual transaction amount, resulting in the distortion of the "tickets". On the other hand, the number of group buyers is large and the tax sources are scattered. Exacerbating information asymmetries between tax authorities and taxpayers, In this paper, the tax collection and management system of online group purchase is divided into four parts. The first part mainly introduces the initial development and present situation of the network group purchase in China. This paper analyzes the concept and basic classification of online group purchase, and demonstrates the taxability of network group purchase. The second part mainly expounds the application of the procedural law system and the substantive law system in the tax collection and management practice of our country's network group purchase, and discusses the commodity tax involved in the network group purchase. The system of substantive law, such as income tax, the procedure of tax administration and tax collection are systematically summarized. The third part mainly introduces the specific legal problems in the practical level of tax collection and management of online group purchase. The legal problems are divided into two parts: tax administration link and tax collection link. The former is mainly the tax source loss caused by the evasion of tax registration by group buying operators, and the tax calculation based on the electronic method is liable to cause distortion of the contents of books of account, and the issuance rate of group purchase invoices is on the low side. The regional jurisdiction of the tax authorities has been challenged in four aspects. The latter is mainly about deducting costs before commission increases taxes. The fourth part is about the challenges faced by the second part and the legal issues raised in the third part. This paper analyzes the favorable conditions of current network group purchase tax collection and management and the basic principles of tax collection and management adapted to the development of electronic commerce. On this basis, the basic direction of "information management tax" mode is taken as the basic direction. Targeted proposals to establish a more stringent taxpayer subject qualification examination system, to establish a broader electronic tax declaration system, To establish the preferential tax system to support the development of the online group purchase industry and to establish the withholding system of the third party payment organization, and to analyze the withholding system of the third party payment institution. It is considered to be a new direction for the future development of network group purchase tax collection and management system.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22

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