深圳电子商务发展的财税支持政策研究

发布时间：2018-11-14 10:50

【摘要】：电子商务作为中国经济发展的新引擎,在短短的十来年中迅速改变了传统的商业、消费模式,大力推动了中国经济的高速增长。但仍处于发展的摸索期,对社会管理各方面提出的新挑战也接连不断。相比于西方发达国家,中国的电子商务在许多方面仍需要完善,特别突出体现在国家财政政策体系构建及优化。因为电子商务作为带有新特点的新兴领域,对传统领域适用的财税政策并不能直接移植到电子商务领域,如果不及时解决现有财政政策对电商约束,则会影响其长远发展。因此本文从深圳电子商务发展情况的介绍入手,通过深入分析财税政策与税收征管现状以及对税收流失规模的估算,梳理了当前电子商务领域存在的财税问题,在借鉴欧美等发达国家财税政策的基础上,提出了完善扶持深圳电子商务发展的财税建议。与此同时,本文也结合了中国的实际国情,以国家利益为先,坚持税收中性原则,加大扶持,普遍管理,重点征税,在加大鼓励支持电子商务发展财税政策的制定与落实力度的基础上,逐步规范电子商务的税收管理。本文的创新点主要在提出的财税建议方面,具体为:依靠政府强大的财政支持,督促为主,加强扶持与监管,制定与电子商务相适应的政策;明确电商平台企业及电商质量标准制定等三类重点扶持企业和业务;在规范新课税对象适用税种、税务登记、发票改革等基础征管的基础上,对B2B、B2C市场逐步实行电子商务税源管理云平台的信息流征管模式与开设电子商务银行专用账户的资金流税收征管模式,对C2C市场先普遍纳入税收基础管理的范畴,后期再逐步规范,进行专业化税收征管。
[Abstract]:As a new engine of China's economic development, E-commerce has rapidly changed the traditional business and consumption patterns in a short period of more than ten years, and has greatly promoted the rapid growth of China's economy. But still in the groping period of development, new challenges to all aspects of social management continue. Compared with the western developed countries, China's e-commerce still needs to be improved in many aspects, especially in the construction and optimization of the national fiscal policy system. Because electronic commerce is a new field with new characteristics, the fiscal and taxation policies applied to traditional fields can not be directly transplanted to the field of electronic commerce. If we do not solve the constraints of existing fiscal policies on e-commerce in time, it will affect its long-term development. Therefore, this paper begins with the introduction of the development of electronic commerce in Shenzhen, analyzes the current situation of fiscal and taxation policies, tax collection and management, and estimates the scale of tax loss, and combs the existing fiscal and tax problems in the field of electronic commerce. Based on the fiscal policies of developed countries such as Europe and the United States, this paper puts forward some suggestions on how to improve and support the development of Shenzhen's electronic commerce. At the same time, this article also combines the actual situation of China, takes the national interest as the first, adheres to the principle of tax neutrality, increases support, universal management, and focuses on taxation. On the basis of encouraging and supporting the formulation and implementation of the fiscal and taxation policies for the development of electronic commerce, the tax administration of electronic commerce should be regulated step by step. The innovation of this paper mainly lies in the fiscal and tax suggestions, which include: relying on the strong financial support of the government, urging the government, strengthening the support and supervision, and formulating policies suitable to the electronic commerce; Make clear three kinds of key support enterprises and business, such as e-commerce platform enterprises and quality standards of ecommerce; On the basis of standardizing the application of tax categories, tax registration, invoice reform and other basic tax collection and management to the new tax objects, B2B, The B2C market has gradually implemented the information flow management model of electronic commerce tax source management cloud platform and the capital flow tax collection and management mode of opening special account of electronic commerce bank. The C2C market is brought into the category of tax base management first, and then standardized gradually in the later period. Professional tax collection and administration.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;F724.6

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