第三方支付的增值税相关问题研究

发布时间：2018-02-15 09:52

本文关键词： 第三方支付预付卡沉淀资金增值税　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：第三方支付在互联网技术和电子商务的联合推动下应运而生,改变了以往货币交易的直接支付方式,为大家的生产生活带来了极大便利。第三方支付行业的迅猛进步给整个支付行业、金融业甚至宏观经济带来一定的重大影响。随着该行业的发展日趋成熟,相应的法律监管问题也逐渐显露。资金安全、信息泄露、挪用资金等现象让我们不得不开始重视第三方支付的税收立法工作。而目前关于第三方支付税收方面,无论是法律层面还是实际征管,一直处于混乱状态。因而我国对第三方支付的行业监管和税收征管势在必行。本文的思路是首先简单介绍本文研究的背景意义等相关内容,了解第三方支付的相关定义和行业发展状况,这样才能在不阻碍其发展的情况下给予适当的税收征管。其次,由于第三方支付企业的业务模式较多,各业务税款征收不一致,各地区执行口径不一,有的地区征税有的地区不征税,缺乏明确规范的法律条文,比如对于沉淀资金产生的大量利息,目前没有明文条例将这笔利息归入第三方支付平台或者消费者或者商家,也就遗漏了这一部分的税收,然而沉淀资金的利息收入比较客观,若一直没有条文规定对其征税,会造成国家财政收入的流失。因此有必要对第三方支付课税的合法性和合理性做出理论分析。此外,审视当前第三方支付企业的税收问题必不可少,主要以各盈利模式和整个行业两个角度来发现问题。最后,结合国际经验,介绍发达国家代表美国、区域性地区代表欧盟和亚洲代表国家新加坡的做法,针对问题提出对应的建议和对策。第三方支付不同的业务涉及不同的税收问题,因此税制设计应针对不同发展阶段的不同企业、不同业务,坚持灵活、适时而变的原则,做出有指向性的应对措施。
[Abstract]:Third-party payment came into being under the joint promotion of Internet technology and electronic commerce, which changed the direct payment method of currency transactions in the past. The rapid progress of the third-party payment industry has brought a certain significant impact to the entire payment industry, the financial industry and even the macro economy. With the development of the industry, the industry has become more and more mature. The corresponding problems of legal supervision are also gradually revealed. Funds security, information leakage, misappropriation of funds and other phenomena make us have to begin to attach importance to the tax legislation of third party payment. But at present, regarding the third party payment tax, Both the legal level and the actual collection and management have been in a state of confusion. Therefore, it is imperative for our country to regulate the third party payment industry and tax collection and management. The idea of this paper is to introduce the background significance of this study and other related contents. Understand the definition of third-party payment and the development of the industry so that appropriate tax collection and administration can be given without hindering its development. Secondly, because of the large number of business models of third-party payment enterprises, the tax collection for each business is inconsistent. Some regions do not levy taxes, and there are no clear and regulated legal provisions, such as the large amount of interest generated on the deposit of funds. At present, there is no express regulation to classify this interest as a third-party payment platform or as a consumer or a business, and this part of the tax is omitted. However, the interest income of the precipitated funds is more objective. If there has been no provision for taxing the interest, Therefore, it is necessary to make a theoretical analysis of the legitimacy and rationality of third-party payment of taxes. In addition, it is necessary to examine the current tax problems of third-party payment enterprises. The problems are mainly found from the two angles of various profit models and the whole industry. Finally, combining with international experience, this paper introduces the practice of the developed countries representing the United States, the regional regions representing the European Union and Asia representing the country Singapore. The third party pays different business involves different tax problems, so the tax system design should be aimed at different enterprises in different stages of development, different business, adhere to the principle of flexibility, timely and change. Make a directed response.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F832.2

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