数字产品电子商务税收征管问题研究

发布时间：2018-03-22 13:27

本文选题：数字产品　切入点：电子商务　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着互联网信息技术的发展,我国进入了“互联网+”时代,电子商务的交易量也突飞猛进,根据数据调查显示,2015年我国电子商务网络零售规模已经达到3.8万亿元,成为世界性的电子商务大国。电子商务逐渐取代传统的交易方式,潜移默化地改变着人们的生产和生活。电子商务作为一种新型的交易模式和传统的商务有较大的不同。在电子商务的交易中,交易对象分为有形的商品和无形的商品,我国针对有形的商品,在税制上已有明确的规定。而作为无形商品的数字产品作为新型商品因其独特的物理、经济学特征,以其易改变、虚拟化、无界性以及易复制等特点,给税收征管带来了一系列难题,值得我们深思和研究。目前对于数字产品电子商务的征税问题存在两大派别,即征税和不征税。深入的分析其根源不难发现,各国都是出于各自的根本利益出发,维护自身在国际税收中的合法权益。其中,在征税的阵营中,又分为开征新税和不开征新税两大阵营。我国作为发展中国家,应当从自身的利益出发,高度的重视数字产品的税收征管问题,鉴于我国的税制体系尚不完善,税收法律体系尚不健全。笔者认为,对于数字产品电子商务税收征管问题,需要多部门、多渠道合力来完成,在税种的选择方面可以使用原有的税制,在起征点、常设机构等特殊概念的认定上要具有创新的思维,针对数字产品的特点,做出合理的判定标准。纵观国内外专家的研究不难发现,大家研究的领域多集中在电子商务大的背景下,对于电子商务下交易对象的细分,研究者少之又少。目前,国内对数字产品电子商务这一逐渐兴起的交易模式征管力量非常薄弱,这同数字产品不可估量的市场价值不成正比。因此,对于数字产品电子商务的研究具有创新的思想,也符合了现实经济发展的需求。本文从数字产品、电子商务的含义和特点入手,深入的分析数字产品交易的实质,接下来列举我国数字产品电子商务的现状及存在的一系列问题,并提出典型国家数字产品电子商务税收征管的借鉴,在此基础上提出符合我国国情的基本构想。
[Abstract]:With the development of Internet information technology, China has entered the era of "Internet", and the volume of e-commerce transactions has also increased by leaps and bounds. According to the survey of data, the scale of e-business network retail in China has reached 3.8 trillion yuan in 2015. Become a big country of electronic commerce in the world. Electronic commerce is gradually replacing the traditional way of transaction. E-commerce, as a new type of trade mode, is different from traditional commerce. In the transaction of E-commerce, the trading object is divided into tangible commodity and intangible commodity. In our country, there is a clear stipulation in the tax system for tangible goods. As a new type of commodity, the digital product, as an intangible commodity, because of its unique physical and economic characteristics, is characterized by its easy to change, virtualize, unbounded and easy to reproduce. It brings a series of difficult problems to tax collection and management, which is worth our deep thinking and research. At present, there are two major factions in the taxation of electronic commerce of digital products, that is, taxation and non-taxation. It is not difficult to find out the root cause of this problem by in-depth analysis. All countries, out of their fundamental interests, safeguard their legitimate rights and interests in international taxation. Among them, in the camp of taxation, there are two camps: new taxes and no new taxes. China is a developing country. We should attach great importance to the tax collection and management of digital products from our own interests. In view of the fact that the tax system of our country is not perfect, the tax legal system is not perfect. We need multi-sector and multi-channel joint efforts to accomplish this. We can use the original tax system in the choice of tax categories. We should have innovative thinking in the identification of special concepts such as the starting point, the permanent establishment, and so on, aiming at the characteristics of digital products. Make a reasonable judgment standard. It is not difficult to find that most of the research fields are focused on the background of electronic commerce, and there are very few researchers on the subdivision of trading objects under electronic commerce. The domestic collection and management of electronic commerce of digital products is very weak, which is not proportional to the inestimable market value of digital products. Therefore, the research on electronic commerce of digital products has innovative ideas. This paper starts with the meaning and characteristics of digital products and electronic commerce, and deeply analyzes the essence of digital product transaction. Then it lists the current situation and a series of problems of electronic commerce of digital products in our country, and puts forward the reference of tax collection and management of electronic commerce of digital products in typical countries, on the basis of which, it puts forward the basic conception which is in line with the national conditions of our country.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F724.6;F715.5

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