跨境电子商务税收制度的完善

发布时间：2018-06-09 06:57

本文选题：跨境电子商务 + 税收　；参考：《广东外语外贸大学》2017年硕士论文

【摘要】：20世纪80年代初,电子商务开始出现,自1998年后高速发展,渗透到社会生活中的方方面面。由于电子商务在互联网的虚拟环境中开展交易,不受任何地理疆界的约束,具有开展跨境贸易的优越性,在跨境贸易活动中扮演着愈发重要的角色。但跨境电子商务具有的全球性、流动性、虚拟性、隐蔽性、交易标的和支付手段数字化、电子化等涉税特征,造成既有的税收制度无法直接适用于跨境电子商务,对传统税收制度提出极大的挑战,影响国家财政收入的稳定性,引发各国间税收利益竞争。因此,研究跨境电子商务税收的制度问题,完善跨境电子商务税收法律政策,对于维护我国税收利益,提供我国跨境电子商务健康发展的法律环境,具有十分重要的意义。本文共分为四个部分对跨境电子商务税收制度问题进行研究。第一部分为引言,充分阐述跨境电子商务的涉税特征以及为各国带来的税收机遇,并论述了本文研究背景和选题意义;第二部分,讲述了跨境电子商务对传统国际税法的冲击,着重从跨境电子商务使国际税法原则受到冲击、所得税税收管辖权冲突、流转税税收管辖权冲突和国际逃避税情势加剧四个方面展开讨论;第三部分,评析了OECD、美国、欧盟、发展中国际和中国对跨境电子商务税收的立场,分析国际间立场的分歧与共同之处;第四部分,提出我国在跨境电子商务税收问题中应该坚持的立法方向,并从基本法律、税收征管体系和国际税收合作三个方面入手,对完善我国在跨境电子商务环境下的税收制度提出意见和建议。
[Abstract]:At the beginning of 1980's, electronic commerce began to appear. Since 1998, it has developed rapidly and permeated every aspect of social life. Due to the fact that electronic commerce is traded in the virtual environment of the Internet and is not restricted by any geographical boundary, it has the advantage of developing cross-border trade and plays an increasingly important role in cross-border trade activities. However, cross-border electronic commerce has the characteristics of global, mobility, fictitious, concealment, digitalization of transaction object and means of payment, electronization and so on, resulting in the existing tax system can not be directly applied to cross-border electronic commerce. It is a great challenge to the traditional tax system, which affects the stability of the national financial revenue and leads to the competition of tax interests among countries. Therefore, it is of great significance to study the system of cross-border electronic commerce taxation and perfect the legal policy of cross-border electronic commerce to safeguard the tax interests and provide the legal environment for the healthy development of cross-border electronic commerce in China. This paper is divided into four parts to study the tax system of cross-border e-commerce. The first part is the introduction, which fully expounds the tax characteristics of cross-border electronic commerce and the tax opportunities for countries, and discusses the research background and significance of this paper, the second part, describes the impact of cross-border electronic commerce on the traditional international tax law. Focusing on the impact of cross-border electronic commerce on the principles of international tax law, the conflict of income tax jurisdiction, the conflict of tax jurisdiction over turnover tax and the intensification of the international tax evasion situation; part three, the analysis and analysis of OECD, the United States, the European Union, the United States and the European Union. Developing International and China's position on Cross-border Electronic Commerce Taxation, analyzing the differences and similarities between the International positions; part IV, proposing the legislative direction that China should adhere to in the cross-border e-commerce tax issue, and from the basic law, Starting with the tax collection and management system and the international tax cooperation, this paper puts forward some opinions and suggestions on how to perfect the tax system of our country under the circumstance of cross-border electronic commerce.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D996.3

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