浅谈我国电子商务环境下的税收法律问题
发布时间：2018-08-17 09:16
【摘要】：人类的网络技术在21世纪出现了突飞猛进的发展趋势,在经济活动领域,与网络息息相关的电子商务已经日渐繁荣,而且些年来发展得愈发成熟。毫无疑问的是,电子商务的兴起是贸易自由化和经济全球化的必然结果。一方面,电子商务的出现使得人们传统经济活动中的流通渠道和交易平台发生根本性的改变,作为新的经济增长点,经济活动越来越依赖网络媒介;另一方面,电子商务的迅猛发展给传统线下贸易带来极大的压力,尤其对电子商务活动的税收监管形成挑战。有鉴于此,有必要对电子商务环境下的税收问题进行研究,尝试在我国现行税收法律制度框架下,提出具体可靠的完善方案,对完善我国电子商务税法理论和构建符合我国国情的电子商务税收法律制度具有重要理论意义和现实意义。电子商务税收,就是指对以网络为交易媒介和平台的商贸活动为课税对象,对该类交易实施征税的一种税收行为。当前,我国电子商务的交易仍属于征税盲区域,税务部门的征管及其信息化建设还跟不上电子商务的进展,造成了网上贸易的税收流失问题十分严重,对此,通过法律角度探讨对电子商务进行征税十分必要。纵观国内外,一方面是国内税收实体法和程序法对当前电子商务的不适应性,另一方面是国际税收领域出现的税收管辖权问题、逃避税问题,皆使得电子商务税收流失严重。当前,从电子商务大环境对我国现行税制造成的主要困境下手,提出完善电子商务税收法律制度的对策:在国内层面,提出从立法、实体法、程序法方面予以完善电子商务税收法律制度的方法;在电子商务环境下国际逃避税方面,提出加大处罚电子商务国际逃避税的法律机制,促进国际税收领域合作,建立跨国业务审计制度;建立健全电子商务税收法律机制的配套措施,提出培养电子商务税收综合型人才、建立电子消费记录制度等措施,打造法律与技术联动的动态税收征管制度。电子商务税收的监管缺失极易损害现行税金制度的权威性,其引起的一系列税收问题应当引起了国家、政府及相关个人的关注,而只有制定健全的税收法律法规,利用法律权威来支撑电子商务的健康发展,才能保障电子商务活动的可持续发展。
[Abstract]:In the 21st century, the network technology of human appears the development trend by leaps and bounds, in the economic activity domain, the electronic commerce which is closely related to the network has already become prosperous day by day, and has developed more mature in recent years. There is no doubt that the rise of e-commerce is the inevitable result of trade liberalization and economic globalization. On the one hand, the emergence of electronic commerce has made the circulation channels and trading platforms in traditional economic activities fundamentally changed. As a new economic growth point, economic activities rely more and more on network media; on the other hand, The rapid development of electronic commerce has brought great pressure to the traditional offline trade, especially to the challenge of tax regulation of electronic commerce activities. In view of this, it is necessary to study the tax problems under the environment of electronic commerce, and try to put forward concrete and reliable schemes under the framework of the current tax legal system of our country. It is of great theoretical and practical significance to perfect the theory of our country's e-commerce tax law and to construct the legal system of E-commerce tax which conforms to the national conditions of our country. E-commerce tax is a kind of tax behavior that taxes the business activities which take the network as the transaction medium and platform, and imposes the tax on this kind of transaction. At present, the transaction of electronic commerce in our country is still a blind area of taxation, and the collection and management of tax departments and their information construction can not keep up with the progress of electronic commerce, which has caused a serious problem of tax revenue loss in online trade. It is necessary to discuss the taxation of e-commerce from the angle of law. At home and abroad, on the one hand, the domestic tax substantive law and the procedural law are not adaptable to the current electronic commerce, on the other hand, the tax jurisdiction problem in the field of international taxation, evading tax, makes the E-commerce tax revenue lose seriously. At present, from the main predicament caused by the electronic commerce environment to the current tax system of our country, the author puts forward the countermeasures to perfect the tax legal system of electronic commerce: at the domestic level, it puts forward the legislation, the substantive law, In the aspect of procedure law, the methods of perfecting the legal system of taxation in electronic commerce, the legal mechanism of increasing punishment for international tax evasion in electronic commerce environment, and the cooperation in the field of international taxation are proposed. To establish the audit system of transnational business, to establish and perfect the legal mechanism of taxation of electronic commerce, to put forward some measures, such as training the comprehensive talents of taxation of electronic commerce, and establishing the system of electronic consumption record, etc. Create a dynamic tax collection and management system with the linkage of law and technology. The lack of supervision of electronic commerce tax is extremely easy to damage the authority of the current tax system. A series of tax problems caused by it should arouse the attention of the state, the government and the relevant individuals, but only the establishment of sound tax laws and regulations, Only by using the authority of law to support the healthy development of e-commerce can the sustainable development of e-commerce activities be guaranteed.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22;F812.42
本文编号：2187160
[Abstract]:In the 21st century, the network technology of human appears the development trend by leaps and bounds, in the economic activity domain, the electronic commerce which is closely related to the network has already become prosperous day by day, and has developed more mature in recent years. There is no doubt that the rise of e-commerce is the inevitable result of trade liberalization and economic globalization. On the one hand, the emergence of electronic commerce has made the circulation channels and trading platforms in traditional economic activities fundamentally changed. As a new economic growth point, economic activities rely more and more on network media; on the other hand, The rapid development of electronic commerce has brought great pressure to the traditional offline trade, especially to the challenge of tax regulation of electronic commerce activities. In view of this, it is necessary to study the tax problems under the environment of electronic commerce, and try to put forward concrete and reliable schemes under the framework of the current tax legal system of our country. It is of great theoretical and practical significance to perfect the theory of our country's e-commerce tax law and to construct the legal system of E-commerce tax which conforms to the national conditions of our country. E-commerce tax is a kind of tax behavior that taxes the business activities which take the network as the transaction medium and platform, and imposes the tax on this kind of transaction. At present, the transaction of electronic commerce in our country is still a blind area of taxation, and the collection and management of tax departments and their information construction can not keep up with the progress of electronic commerce, which has caused a serious problem of tax revenue loss in online trade. It is necessary to discuss the taxation of e-commerce from the angle of law. At home and abroad, on the one hand, the domestic tax substantive law and the procedural law are not adaptable to the current electronic commerce, on the other hand, the tax jurisdiction problem in the field of international taxation, evading tax, makes the E-commerce tax revenue lose seriously. At present, from the main predicament caused by the electronic commerce environment to the current tax system of our country, the author puts forward the countermeasures to perfect the tax legal system of electronic commerce: at the domestic level, it puts forward the legislation, the substantive law, In the aspect of procedure law, the methods of perfecting the legal system of taxation in electronic commerce, the legal mechanism of increasing punishment for international tax evasion in electronic commerce environment, and the cooperation in the field of international taxation are proposed. To establish the audit system of transnational business, to establish and perfect the legal mechanism of taxation of electronic commerce, to put forward some measures, such as training the comprehensive talents of taxation of electronic commerce, and establishing the system of electronic consumption record, etc. Create a dynamic tax collection and management system with the linkage of law and technology. The lack of supervision of electronic commerce tax is extremely easy to damage the authority of the current tax system. A series of tax problems caused by it should arouse the attention of the state, the government and the relevant individuals, but only the establishment of sound tax laws and regulations, Only by using the authority of law to support the healthy development of e-commerce can the sustainable development of e-commerce activities be guaranteed.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22;F812.42
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