我国C2C征税的立法研究

发布时间：2018-01-15 10:03

本文关键词：我国C2C征税的立法研究　出处：《西南交通大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着信息技术的进步,我国的电子商务发展迅速,根据相关统计数据显示,截至2015年6月,我国网络购物用户规模达到3.74亿,使用网上支付的用户规模达到3.59亿,网上支付的比例达到53.7%。"不主动开发票,无需缴税"是网络经营行为中的一种常态,特别是在C2C电子商务活动中,大部分买家不会选择索要发票,使得C2C电子商务活动经营主体成为非常典型的"漏税"群体。从交易行为的本质上来看,无论是线上的销售还是线下实体店的销售,都是发生了以货币换取商品或服务的行为,只是产品或服务的销售载体发生了变化而已,既然从本质上看都是交易行为,根据我国税收相关法规规定,凡是销售货物或者提供服务,都有向国家缴税的义务,并应当接受工商、税务、海关等各职能部门的监督管理。据测算,C2C商家全年未缴税金以百亿元计,而目前我国并没有专门针对电子商务中C2C交易行为进行税收的立法,导致各级税务、工商、海关等职能部门在做出税收征收的具体行政行为时无法可依,又缺乏高效安全的具体税收征收规则进行实际操作,使得现行的C2C电子商务活动的税收征收法律制度处于空白状态。我国未对C2C征税不仅造成税源的流失,还会造成对线下实体经济的巨大冲击,同时本身也会造成地域间的C2C发展不平衡。因此,对C2C征税立法具有必要性和紧迫性。在总结了国外包括美国、加拿大、新加坡、日本、韩国等国家的电子商务税收制度的经验后发现电子商务发展较早及发展较成熟的国家,均对电子商务的行为及电子商务税收征收制定了相应的法律予以规制,且规制的范围不仅包括电子商务征税的基本原则,还包括了具体的操作规范。因此,我国建立电子商务税收征收基本法十分具有必要性和紧迫性,与此同时,制定电子商务税收征收法律制度既要考虑实体经济和电子商务发展的公平原则,也要同时考虑鼓励电子商务发展的平衡原则。我国现行的税收制度对C2C征税的困难主要包括现行的税种难以直接适于对C2C征税,同时税收征收规则也无法适于对C2C征税。因此,在通过借鉴国外电子商务发展时间长、立法较成熟的国家的先进经验后,提出通过依照不设新税的原则覆盖C2C业态、明确C2C征税要素的定义和范围、推行网上电子税务登记制度、确定电子商务课税凭证的形式以及制定税收优惠政策调剂冲突等建议来实现对我国C2C征税的立法。
[Abstract]:With the progress of information technology, e-commerce in China is developing rapidly. According to the relevant statistics, by June 2015, the scale of online shopping users in China has reached 374 million. The scale of online payment reaches 359 million, and the proportion of online payment reaches 53.7. "No active invoice, no tax" is the norm in network operation. Especially in the C2C e-commerce activities, most buyers will not choose to ask for invoices, making C2C e-commerce activities to become a very typical "tax evasion" group. From the nature of the transaction behavior. Whether online sales or offline physical store sales, is a currency exchange for goods or services, but the product or service sales carrier has changed. Since it is essentially a transaction act, according to our tax laws and regulations, all sales of goods or provide services, have the obligation to pay tax to the state, and should accept industry and commerce, tax. Customs and other functional departments of supervision and management. It is estimated that C2C merchants in the whole year not to pay tens of billions of yuan, but at present, there is no tax legislation specifically for C2C transactions in electronic commerce in our country. As a result, all levels of tax, industry and commerce, customs and other functional departments in making tax collection of specific administrative acts can not be followed, but also lack of efficient and safe specific tax collection rules for practical operation. Make the current C2C e-commerce activities of the tax collection legal system in a blank state. China has not only caused the loss of tax sources, but also caused a huge impact on the offline real economy. Therefore, it is necessary and urgent to legislate on C2C tax. In the summary of foreign countries including the United States, Canada, Singapore, Japan. After the experience of electronic commerce tax system in Korea and other countries, it is found that electronic commerce developed earlier and developed more mature countries, all of them have made corresponding laws to regulate the behavior of electronic commerce and the collection of electronic commerce taxes. And the scope of regulation not only includes the basic principles of e-commerce taxation, but also includes specific operational norms. Therefore, it is necessary and urgent to establish the basic law of e-commerce tax collection in China, at the same time. It is necessary to consider the principle of equity in the development of real economy and electronic commerce in order to establish the legal system of tax collection in electronic commerce. At the same time, we should consider the balanced principle to encourage the development of electronic commerce. The difficulties of the current tax system in China include the difficulty that the current tax is difficult to be directly suitable for the taxation of C2C. At the same time, the tax collection rules are not suitable for the C2C tax. Therefore, after learning from the advanced experience of the countries with mature legislation and long development time of foreign electronic commerce. According to the principle of no new tax to cover the C2C business form, to clarify the definition and scope of C2C tax elements, and to implement the online electronic tax registration system. In order to realize the legislation of C2C tax in China, it is necessary to determine the form of electronic commerce tax voucher and to formulate the tax preferential policy to adjust the conflict and so on.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22

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