中国网络零售税收征管问题研究

发布时间：2018-01-06 22:31

本文关键词：中国网络零售税收征管问题研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,伴随着我国经济水平的提高和网络技术的进步,电子商务如雨后春笋般蓬勃发展,改变着传统贸易方式,网络零售表现尤为突出,凭借其便利性、灵活性、不受时空限制等优势成为现代消费方式的重要组成部分。根据《2016年(上)中国网络零售市场数据监测报告》显示,2016年上半年,中国网络零售市场交易额已经达到2.3万亿元,预计2017年将达到6.2万亿元。可见,网络零售已经成为可以和传统实体经济相媲美的全新经济增长点,对我国经济发展意义重大。然而,任何新事物的产生都是一把双刃剑,有交易就会产生税收,网络零售作为新的经济增长点自然也应成为新的税源,但我国网络零售飞速发展的同时却没有带来税收的相应增长,而是产生了一系列问题。为了从我国实际情况出发,本文对网络零售税收流失规模进行了估算,并以案例分析的方式分析存在的问题与挑战。首先对税制要素造成冲击,包括纳税主体和纳税地点等;其次对税收征管流程造成冲击,包括税务登记、发票管理、税务稽查等。究其原因,本文认为关键在于网络零售领域制度的缺失,税收实体法的不完善和程序法的滞后均造成了网络零售税收流失;其次,网络零售本身的特点也为纳税人提供了避税机会;第三,税务机关与纳税人之间的信息不对称也是导致税收流失的重要因素;最后,税务机关信息化建设的滞后及税务机关工作人员技术水平的落后也导致了以上问题。针对以上问题与原因分析,本文对其他国家网络零售税收征管先进经验进行了简单梳理,包括美国、欧盟、澳大利亚、印度等,在此基础上提出针对本国国情的建议。首先应坚持税收中性原则、公平原则以及以现行税制为基础的原则;其次,完善现行法律法规,包括与所得税和增值税相关的规定,同时提出加强电子商务立法;最后,在税收征管流程上应加强创新,健全网络零售税务登记制度、推广电子发票、建立第三方代扣代缴制度、探索电子稽查制度。
[Abstract]:In recent years, with the improvement of our country's economic level and the progress of network technology, electronic commerce is booming and changing the traditional trade mode. The performance of online retailing is especially outstanding, relying on its convenience. Flexibility, freedom from space-time restrictions and other advantages have become an important part of modern consumption patterns. According to the data Monitoring report on China's online Retail Market on 2016 (I), the first half of 2016. China's online retail market transactions have reached 2.3 tillion yuan, is expected to reach 6.2 tillion yuan in 2017. Visible. Network retailing has become a new economic growth point comparable to the traditional real economy, which is of great significance to the economic development of our country. However, the emergence of any new thing is a double-edged sword, and there will be tax revenue if there is a transaction. As a new economic growth point, network retail should become a new tax source, but the rapid development of network retail in our country has not brought the corresponding increase of tax at the same time. In order to set out from the actual situation of our country, this paper estimates the scale of the tax loss of network retailing. And analyze the existing problems and challenges in the way of case analysis. First, impact on the elements of tax system, including the tax payer and the tax place, etc. Secondly, the impact on the tax collection and management process, including tax registration, invoice management, tax audit and so on. The reason, this paper believes that the key lies in the lack of system in the field of online retailing. The imperfection of the substantive tax law and the lag of the procedural law have resulted in the loss of the tax revenue in the network retailing. Secondly, the characteristics of online retailing also provide tax avoidance opportunities for taxpayers; Third, the asymmetry of information between tax authorities and taxpayers is also an important factor leading to the loss of tax revenue. Finally, the lag of information construction of tax authorities and the backward level of the technical level of the staff of tax authorities also lead to the above problems. This paper briefly combs the advanced experiences of other countries, including the United States, the European Union, Australia, India and so on. Firstly, we should adhere to the tax neutrality principle, fair principle and the principle based on the current tax system. Secondly, improve the existing laws and regulations, including the provisions related to income tax and value-added tax, at the same time, put forward to strengthen e-commerce legislation; Finally, we should strengthen innovation in the process of tax collection and management, improve the tax registration system of online retail, promote electronic invoices, establish the system of withholding and payment by third parties, and explore the electronic audit system.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F715.5

【相似文献】