本文選題：電子商務(wù)　切入點(diǎn)：國際稅收管轄權(quán)　出處：《中國社會(huì)科學(xué)院研究生院》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：作為信息時(shí)代的產(chǎn)物，電子商務(wù)被國際社會(huì)廣泛認(rèn)定為21世紀(jì)商務(wù)交往的主流形式以及未來國際經(jīng)濟(jì)發(fā)展的重要推動(dòng)力。近年來電子商務(wù)占總?cè)蛸Q(mào)易的比重迅速加大，電子商務(wù)已然成為各國政府巨大的潛在稅源。但電子商務(wù)的迅猛發(fā)展也為現(xiàn)行國際稅收法律體系帶來了強(qiáng)大的沖擊。一些國家和國際組織在認(rèn)識(shí)到電子商務(wù)之于未來全球經(jīng)濟(jì)的重要性之后，紛紛開始著手電子商務(wù)環(huán)境下稅收法律問題的理論研究和政策實(shí)踐。電子商務(wù)以及其對(duì)傳統(tǒng)國際稅收法律體系的挑戰(zhàn)皆為當(dāng)今國際稅法領(lǐng)域討論的焦點(diǎn)問題。而研究電子商務(wù)對(duì)國際稅收法律體系的挑戰(zhàn)，重中之重即為國際稅收管轄權(quán)的劃分問題，因?yàn)閲H稅收管轄權(quán)的劃分直接關(guān)系到一國享有國際稅收利益的份額。目前，國際社會(huì)仍處于電子商務(wù)環(huán)境下國際稅收管轄規(guī)則的討論階段。我國應(yīng)當(dāng)積極參與討論和研究，并提出自己的主張，以捍衛(wèi)自身的稅收利益。 本文從分析電子商務(wù)下傳統(tǒng)稅收管轄權(quán)適用難題入手，側(cè)重討論了電子商務(wù)對(duì)傳統(tǒng)國際稅收管轄權(quán)的挑戰(zhàn)，全面分析了國際組織和國際社會(huì)面臨該挑戰(zhàn)所作出的努力，并為我國在這一領(lǐng)域中的政策取向提供了參考意見。本文主要分為四個(gè)章節(jié)。第一章主要介紹了電子商務(wù)的內(nèi)涵、分類和特點(diǎn)以及傳統(tǒng)國際稅收管轄權(quán)的一般理論，為下文的分析寫作打下基礎(chǔ)。第二章是全文的論述重點(diǎn)，分別評(píng)述了居民稅收管轄權(quán)和來源地稅收管轄權(quán)，并系統(tǒng)地分析了電子商務(wù)下傳統(tǒng)稅收管轄權(quán)的適用難題。重點(diǎn)討論了收入來源地稅收管轄權(quán)的核心要素“常設(shè)機(jī)構(gòu)”在電子商務(wù)環(huán)境中所面臨的沖擊。第三章分別討論了國際組織和發(fā)達(dá)國家面對(duì)電子商務(wù)挑戰(zhàn)作出的不同努力，并對(duì)經(jīng)合組織、美國和歐盟對(duì)于電子商務(wù)下稅收法律問題的不同態(tài)度和實(shí)踐作出評(píng)議。第四章是對(duì)于我國電子商務(wù)稅收管轄權(quán)現(xiàn)狀的思考與建議。學(xué)生最后針對(duì)電子商務(wù)稅收管轄權(quán)問題的幾點(diǎn)政策建議，是以我國實(shí)際國情為出發(fā)點(diǎn)，借鑒他國理論和實(shí)踐經(jīng)驗(yàn)提出的。由于資料和學(xué)生學(xué)識(shí)的限制，這些建議既不成熟也不完善，但希望能夠起到拋磚引玉的作用，即引起更多學(xué)者關(guān)注電子商務(wù)下的國際稅收管轄權(quán)問題。學(xué)生僅以本文求教于各位專家老師，望不吝賜教。
[Abstract]:As a product of the information age, electronic commerce is widely recognized by the international community as the mainstream form of business exchanges in 21th century and an important driving force for the future international economic development. In recent years, the proportion of electronic commerce in the total global trade has increased rapidly. E-commerce has become a huge potential tax source for governments, but the rapid development of E-commerce has also brought a strong impact on the current international tax legal system. Some countries and international organizations are recognizing that e-commerce in the legal system. Given the importance of the future global economy, The theoretical research and policy practice of tax law under the environment of electronic commerce have begun. Electronic commerce and its challenge to the traditional international tax law system are the focus of discussion in the field of international tax law. To study the challenges of electronic commerce to the international tax legal system, The most important issue is the division of international tax jurisdiction, because the division of international tax jurisdiction is directly related to a country's share of international tax benefits. The international community is still in the discussion stage of the rules of international tax jurisdiction under the environment of electronic commerce. China should take an active part in the discussion and research and put forward its own proposition in order to safeguard its tax interests. This paper begins with the analysis of the application of traditional tax jurisdiction under electronic commerce, focuses on the challenges of electronic commerce to traditional international tax jurisdiction, and analyzes the efforts made by international organizations and the international community in the face of this challenge. This paper is divided into four chapters. The first chapter mainly introduces the connotation, classification and characteristics of electronic commerce, as well as the general theory of traditional international tax jurisdiction. The second chapter is the focus of the full text, respectively commenting on resident tax jurisdiction and source tax jurisdiction. This paper also systematically analyzes the difficulties in the application of traditional tax jurisdiction under electronic commerce, and emphatically discusses the impact of the core element of revenue source tax jurisdiction, "permanent establishment", on the electronic commerce environment. Chapter three is divided into two parts. Not to discuss the different efforts of international organizations and developed countries to face the challenges of electronic commerce, And to the OECD, The United States and the European Union make comments on the different attitudes and practices of tax laws under e-commerce. Chapter 4th is a reflection and suggestion on the current situation of tax jurisdiction in electronic commerce in China. Finally, students aim at tax administration in electronic commerce. Several policy recommendations on the issue of jurisdiction, Based on the actual national conditions of our country and drawing lessons from the theories and practical experiences of other countries, these suggestions are neither mature nor perfect due to the limitations of materials and students' knowledge, but they hope to serve as a source of inspiration. That is to say, more and more scholars pay attention to the international tax jurisdiction under the electronic commerce.
【學(xué)位授予單位】：中國社會(huì)科學(xué)院研究生院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D996.1;D996.3

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