网络交易C2C模式的税收征管问题研究
发布时间：2018-11-27 07:14
【摘要】：随着全球经济一体化的不断深入发展和互联网技术的全面普及,网络交易得到了极大的发展。2015年,我国通过网络购物的人群就已经达到了 4.1亿,其中35周岁以下的年轻人进行网络购物的比例达到了 77%,网络消费总额占到了个人消费总额的15%。这说明网络购物已经成为了一种主流交易方式。网络交易按交易主体类型可以分为B2B、B2C、C2C等多种方式,其中B2B和B2C因为卖方均为企业,对其征税没有什么疑义。但对于C2C模式来说,因为卖方为个人,本身没有工商登记和税务登记,现行税法中没有专门的、明确的规定进行规制,加上其他一些民生因素考虑,对其征税存在一定的争议。笔者试图以2007年在上海发生的"彤彤屋"征税案和2011年在武汉发生的"我的百分之一"征税案为例,分析C2C模式征税的依据,提出目前对网络交易C2C模式征税仍然存在的问题和难点,结合国内外对网络交易征税的不同研究,提出完善网络交易C2C模式税收征管的建议。
[Abstract]:With the continuous development of global economic integration and the comprehensive popularization of Internet technology, online transactions have been greatly developed. In 2015, the number of people shopping through the Internet in China has reached 410 million. Among them, the proportion of young people under 35 engaged in online shopping reached 77.1%, and the total online consumption accounted for 15% of the total personal consumption. This shows that online shopping has become a mainstream trading method. The network transaction can be divided into B2BX B2C2C2C and so on according to the transaction subject type, among which B2B and B2C are both enterprises, so there is no doubt about the taxation of B2B and B2C. But for the C2C model, because the seller is an individual, there is no industrial and commercial registration and tax registration, there is no special and explicit regulation in the current tax law, and some other factors of people's livelihood are considered, so there are some disputes on the taxation of C2C. The author tries to analyze the basis of C2C tax collection by taking the cases of "Tongtong House" in Shanghai in 2007 and "my 1%" in Wuhan in 2011 as examples. This paper puts forward the problems and difficulties existing in the taxation of network transaction C2C model at present, and puts forward some suggestions to improve the tax collection and management of network transaction C2C model, combined with the different research on the tax collection of network transaction at home and abroad.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F724.6;F715.5;F812.42
本文编号：2359819
[Abstract]:With the continuous development of global economic integration and the comprehensive popularization of Internet technology, online transactions have been greatly developed. In 2015, the number of people shopping through the Internet in China has reached 410 million. Among them, the proportion of young people under 35 engaged in online shopping reached 77.1%, and the total online consumption accounted for 15% of the total personal consumption. This shows that online shopping has become a mainstream trading method. The network transaction can be divided into B2BX B2C2C2C and so on according to the transaction subject type, among which B2B and B2C are both enterprises, so there is no doubt about the taxation of B2B and B2C. But for the C2C model, because the seller is an individual, there is no industrial and commercial registration and tax registration, there is no special and explicit regulation in the current tax law, and some other factors of people's livelihood are considered, so there are some disputes on the taxation of C2C. The author tries to analyze the basis of C2C tax collection by taking the cases of "Tongtong House" in Shanghai in 2007 and "my 1%" in Wuhan in 2011 as examples. This paper puts forward the problems and difficulties existing in the taxation of network transaction C2C model at present, and puts forward some suggestions to improve the tax collection and management of network transaction C2C model, combined with the different research on the tax collection of network transaction at home and abroad.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F724.6;F715.5;F812.42
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