互联网环境下跨境数字化产品海关估价征税的问题研究

发布时间：2018-01-01 04:26

本文关键词：互联网环境下跨境数字化产品海关估价征税的问题研究　出处：《对外经济贸易大学》2016年博士论文　论文类型：学位论文

【摘要】：数字化产品主要是指数据、软件、视听产品、电子图书等可数字化并通过互联网传输的产品或服务。传统上,这类产品具有有形的物质载体,被归类在货物范畴,应征收关税。但是,在互联网环境下,由于跨境数字化产品通过网络进行电子传输,海关难以对其进行海关估价和征税。1996年,WTO新加坡部长级会议首次提及相关议题,但由于数字化产品的特殊性质引发对此类产品归类问题的意见分歧,即归类为货物贸易、服务贸易,抑或是知识产权贸易。这一问题进而导致其适用贸易规则的争议,即适用WTO货物贸易总协定、服务贸易总协定,还是与贸易相关的知识产权协定。关于这类产品的海关估价问题,由于《WTO海关估价协议》要求被估价的产品必须是有形的,因而也难以解决。加上各国从自身利益出发,难以达成共识,在WTO框架下相关议题长期滞后,1998年WTO日内瓦部长级会议通过的电子传输免税备忘录的法律地位一直处于不确定状态,数字化产品免征关税的现状维持至今。与此同时,数字经济在全球范围的拓展对世界经济秩序的影响,引起国际社会的重视,如许多国家自由贸易协定、跨太平洋伙伴关系协定等都有与电子商务和数字化产品贸易相关的条款,G20/OECD推动的BEPS行动也将应对数字经济的挑战列入行动计划。各国也在调整本国税制以适应这一趋势。在这一背景下,更突显解决互联网环境下跨境数字化产品海关估价征税问题的必要性和紧迫性。随着互联网经济的发展,数字化产品贸易不断扩大,由此带来的关税损失也越来越大。在各国力攀全球IT价值链高端的大趋势下,电子商务的数字化产品的关税及消费税征收问题拉开了发达国家与发展中国家在信息技术领域竞争的序幕。同时,在我国经济进入“新常态”,加快供给侧改革的背景下,研究跨境数字化产品海关估价征税问题具有重大意义。本文的主要内容包括:WTO框架下处理跨境数字化产品估价征税问题的历史背景、现状和争议焦点问题;WTO框架下现行海关规则对解决跨境数字化产品估价征税问题的难点——对此类产品归类问题的意见分歧;《WTO海关估价协议》对解决跨境数字化产品估价征税问题的法律局限性;主要国家和地区对数字化产品征税情况分析以及国际社会数字化产品相关议题其他改革;我国针对跨境数字化产品征税的必要性;最后就本文研究问题提出政策建议。本文的主要贡献是在WTO框架下分析了互联网环境下跨境数字化产品海关估价征税问题的核心,即数字化产品的分类问题和此类产品海关估价征税的法律依据,并给出了相关政策建议。
[Abstract]:Digital products mainly refer to data, software, audio-visual products, e-books and other digitalized products or services transmitted through the Internet. Traditionally, these products have tangible material carrier. Classified as goods subject to customs duties. However in an Internet environment it is difficult for customs to value and tax digital products across the border due to their electronic transmission over the network. 1996. The WTO Singapore Ministerial Conference raised the issue for the first time, but the special nature of digital products led to disagreement over the classification of such products, namely, trade in goods and trade in services. Or intellectual property trade. This problem leads to the dispute of the application of trade rules, that is, the General Agreement on Trade in goods (WTO) and the General Agreement on Trade in Services (GATS). It is also the Agreement on Trade-Related aspects of intellectual property Rights. With regard to the customs valuation of such products, the WTO Customs valuation Agreement requires that the product to be valued must be tangible. Therefore, it is difficult to solve. In addition, countries in the interests of their own, it is difficult to reach a consensus, under the framework of WTO related issues lag behind for a long time. The legal status of the electronic transmission tax exemption memorandum adopted by the WTO Ministerial Conference in Geneva in 1998 has been in an uncertain state, and the status of duty-free digital products has been maintained until now. The influence of the digital economy on the world economic order has attracted the attention of the international community, such as the free trade agreements of many countries. Trans-Pacific partnership agreements, among others, have provisions related to e-commerce and trade in digital products. The BEPS initiative promoted by the G20 / OECD is also included in the action plan to address the challenges of the digital economy. Countries are also adapting their tax systems to this trend. It also highlights the necessity and urgency of solving the problem of customs valuation and taxation of cross-border digital products under the Internet environment. With the development of the Internet economy, the trade in digital products is expanding. The resulting tariff losses are also increasing. Under the general trend of countries to climb the global IT value chain high-end. The collection of tariff and consumption tax on digital products of electronic commerce has opened the prelude of competition between developed and developing countries in the field of information technology. At the same time, China's economy has entered a "new normal". Under the background of accelerating supply-side reform. It is of great significance to study the issue of customs valuation and taxation of cross-border digital products. The main content of this paper includes the historical background of dealing with the problem of cross-border digital product valuation and taxation under the framework of "WTO". The current situation and the focus of the dispute; The current customs rules under the framework of WTO are difficult to solve the problem of valuation and taxation of cross-border digitized products-differences of opinion on the classification of such products; The legal limitation of WTO Customs valuation Agreement to solve the problem of cross-border digital product valuation and taxation; Analysis of the taxation of digital products in major countries and regions and other reforms on issues related to digital products in the international community; The necessity of taxing cross-border digital products in China; The main contribution of this paper is to analyze the core of customs valuation and taxation of cross-border digital products under the framework of WTO. That is, the classification of digital products and the legal basis of customs valuation and taxation of such products, and the relevant policy recommendations are given.
【学位授予单位】：对外经济贸易大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F752.5

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