中国跨境电商零售进口税收法律问题研究

发布时间：2018-05-23 11:20

本文选题：跨境电子商务 + 零售进口　；参考：《辽宁大学》2017年硕士论文

【摘要】：在经济全球化的背景下,随着信息技术的发展和人们物质需求的升级,跨境电子商务零售进口(下文简称“跨境电商零售进口”)这种全新的商品贸易模式在中国得到了广大消费者的认可并迅速发展起来。跨境电商零售进口是指本国境内消费者以互联网为媒介与关境外的交易主体进行信息组织传递,完成商品展示、洽谈、支付结算等贸易环节,并获得服务或实现物品所有权转移的新型贸易方式。中国跨境电商零售进口的极速发展带来了众多的问题,其税收法律问题又格外的突出。近几年中国跨境电商零售进口的发展基本处于脱离监管的野蛮生长状态,给中国关税和其他进口税的征收和监管法律制度带来了不小的挑战。在这样的背景下,文章首先明确中国跨境电商零售进口的概念和发展近况。从中国跨境电商零售进口实际存在的税收问题入手,深入分析该税收问题产生的法律原因,找出中国跨境电商零售进口税收法律制度和税收监管法律制度的不足。通过深入的法律问题分析,得出有建设性、前瞻性、针对性的中国跨境电商零售进口税收法律完善建议。文章共分绪论、正文、结束语三部分。其中正文包括以下四个方面的内容:第一章叙述了跨境电商零售进口的基本概念,明确了中国跨境电商零售进口的税收现状,阐明了中国跨境电商零售进口税收研究的法律意义。为文章的后续研究奠定了理论基础。第二章提出问题。指出中国跨境电商零售进口税收方面存在的问题。包括中国跨境电商零售进口税收要素界定不清和税收流失。第三章从法律层面分析问题。概括了中国跨境电商零售进口税收法律现状。从税收要素和税收监管两方面分析了上文提出的中国跨境电商零售进口税收问题的法律制度不足。第四章解决问题。提出了中国跨境电商零售进口税收法律的完善建议。
[Abstract]:In the context of economic globalization, with the development of information technology and the upgrading of people's material needs, Cross-border e-commerce retail import (hereinafter referred to as "cross-border e-commerce retail import"), a new commodity trade model in China, has been recognized by the majority of consumers and developed rapidly. Cross-border e-commerce retail import means that domestic consumers use the Internet as a medium to organize the transmission of information, complete commodity display, negotiation, payment and settlement, and other trade links. And to obtain services or achieve the transfer of goods ownership of new forms of trade. The rapid development of retail import of cross-border e-commerce in China has brought many problems, especially in tax law. In recent years, the development of China's cross-border e-commerce retail import is basically in the state of growing out of supervision, which poses a great challenge to China's tariff and other import tax collection and regulatory legal system. In this context, the paper first defines the concept and development of cross-border e-commerce retail import in China. Starting from the actual tax problems in China's cross-border e-commerce retail import, this paper analyzes the legal reasons for the tax problems, and finds out the shortcomings of the legal system of taxation and tax supervision in China's cross-border e-commerce retail import. Through in-depth analysis of legal issues, constructive, forward-looking, targeted Chinese cross-border e-commerce retail import tax laws are proposed. The article is divided into three parts: introduction, text and conclusion. The main body includes the following four aspects: the first chapter describes the basic concept of cross-border e-commerce retail import, and clarifies the tax status of cross-border e-commerce retail import in China. This paper expounds the legal significance of the research on retail import tax of cross-border e-commerce in China. It lays a theoretical foundation for the further study. The second chapter raises questions. This paper points out the problems existing in the taxation of retail import of cross-border ecommerce in China. Including the cross-border e-commerce retail import tax elements are unclear and tax loss. The third chapter analyzes the problem from the legal level. This paper summarizes the current situation of import tax law of cross-border e-commerce in China. From the aspects of tax elements and tax supervision, this paper analyzes the lack of legal system of China's cross-border e-commerce retail import tax system mentioned above. The fourth chapter solves the problem. This paper puts forward some suggestions on how to perfect the tax law on retail import of cross-border ecommerce in China.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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