本文選題：電子商務(wù)　切入點(diǎn)：稅收管轄權(quán)　出處：《中國政法大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：互聯(lián)網(wǎng)和計(jì)算機(jī)網(wǎng)絡(luò)技術(shù)的迅速發(fā)展深刻地影響和改變了世界各國的經(jīng)濟(jì)生活,網(wǎng)絡(luò)技術(shù)的迅猛發(fā)展衍生出了電子商務(wù)這種全新的貿(mào)易方式。電子商務(wù)的出現(xiàn)永遠(yuǎn)地改變了商業(yè)的發(fā)展,網(wǎng)絡(luò)的應(yīng)用使得即便很小的企業(yè)也可以直接參與到國際市場。商品,勞務(wù)及資本可以在全球范圍內(nèi)自由地流通。這種經(jīng)濟(jì)上的巨大的變化不可避免地對現(xiàn)有的稅收理論及稅收體制造成了重大的影響。近年來,面對電子商務(wù)對于傳統(tǒng)國際稅收法律概念和規(guī)則的沖擊和挑戰(zhàn),有關(guān)國家,國際組織和稅法學(xué)者們紛紛加緊研究,擬定應(yīng)對問題的措施和解決問題的方案。 在此背景下,本文的希望通過對目前國際社會上對于電子商務(wù)國際稅收問題的幾種對策進(jìn)行研究和比較,從而為我國在電子商務(wù)稅收問題上找到一條合適的發(fā)展之路。本文主要分為三部分,第一部分主要針對目前電子商務(wù)稅收問題上存在爭議的兩個主要問題——對電子商務(wù)進(jìn)行征稅的可行性以及居民管轄權(quán)優(yōu)先還是收入來源管轄權(quán)優(yōu)先的問題進(jìn)行闡述說明,第二部分主要介紹目前國際社會對于解決信息時代電子商務(wù)條件下國際稅法問題上的四種主張及對策,并且逐一分析比較其優(yōu)劣;最后,本文將依據(jù)我國現(xiàn)實(shí)狀況,具體的指出我國在電子商務(wù)稅收問題上的應(yīng)當(dāng)采取的應(yīng)對之道。
[Abstract]:The rapid development of the Internet and computer network technology has profoundly affected and changed the economic life of all countries in the world. The rapid development of network technology has given rise to the new trade mode of electronic commerce. The emergence of electronic commerce has changed the development of commerce forever. The application of the network has enabled even very small enterprises to participate directly in the international market. Services and capital can be freely circulated around the world. This tremendous economic change has inevitably had a major impact on existing tax theories and systems. In the face of the impact and challenge of electronic commerce to the traditional international tax law concepts and rules, concerned countries, international organizations and tax law scholars have stepped up their research and worked out measures to deal with the problems and solutions to the problems. In this context, this paper hopes to research and compare several countermeasures to the international tax problem of electronic commerce in the current international community. In order to find a suitable way for our country to develop the tax revenue of electronic commerce. This paper is divided into three parts. The first part mainly focuses on the two main issues that exist on the tax revenue of electronic commerce at present-the feasibility of taxing electronic commerce and the priority of resident jurisdiction or income source. The second part mainly introduces four kinds of ideas and countermeasures of the international community to solve the problem of international tax law under the condition of electronic commerce in the information age, and analyzes and compares them one by one. Finally, this article will be based on the reality of our country. This paper points out the countermeasures that our country should take on the tax issue of e-commerce.
【學(xué)位授予單位】：中國政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F812.42;D996.3

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 楊敏;在線交易課稅問題研究[D];華東政法大學(xué);2012年

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本文編號：1608486