本文關(guān)鍵詞：跨境電子商務(wù)反避稅制度研究　出處：《煙臺大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 國際避稅 反避稅制度 跨境電子商務(wù) 稅收政策

【摘要】：跨境電子商務(wù)是隨著科學(xué)技術(shù)發(fā)展而出現(xiàn)的一種全新的國際貿(mào)易方式,是經(jīng)濟(jì)全球化與信息技術(shù)結(jié)合的產(chǎn)物�？缇畴娮由虅�(wù)在為國際貿(mào)易雙方提供極大便利的同時,也因其特性為各國稅收監(jiān)管工作帶來了極大困難。早在上世紀(jì)九十年代末,以經(jīng)合組織為首的國際組織和以美國為首的國家就已出臺了若干跨境電子商務(wù)稅收政策,并已取得了一定的實(shí)踐成果。我國在進(jìn)入21世紀(jì)后才出臺了若干有關(guān)跨境電子商務(wù)稅收征管問題的規(guī)范性法律文件。這些文件初步構(gòu)筑起了我國跨境電子商務(wù)稅收征管制度的框架,但尚沒有針對跨境電子商務(wù)的特征建立專門的反避稅制度,跨境電子商務(wù)交易仍沿用傳統(tǒng)國際貿(mào)易的反避稅制度。我國跨境電子商務(wù)反避稅制度可以從已經(jīng)成熟的傳統(tǒng)國際貿(mào)易反避稅制度入手,從一般到特殊,針對跨境電子商務(wù)自身特點(diǎn),結(jié)合國際組織和其他國家較為成熟的立法及實(shí)踐經(jīng)驗(yàn),加強(qiáng)工商、海關(guān)、稅務(wù)機(jī)關(guān)等負(fù)有稅收監(jiān)管職能的各部門間的合作,在跨境電子商務(wù)反避稅制度中廣泛運(yùn)用最先進(jìn)的科學(xué)技術(shù),使納稅主體從在工商部門注冊登記時起,就處在職能部門的監(jiān)管之下,減少甚至杜絕其利用法律空白進(jìn)行避稅的可能。
[Abstract]:Cross-border electronic commerce is a new way of international trade with the development of science and technology. It is the combination of economic globalization and information technology. Cross-border e-commerce provides great convenience for both sides of international trade at the same time. Also because of its characteristics for the tax regulation of countries brought great difficulties, as early as the end of -10s. International organizations led by OECD and countries led by the United States have issued a number of cross-border e-commerce tax policies. After entering 21th century, our country has issued some normative legal documents on tax collection and management of cross-border electronic commerce. These documents have preliminarily constructed the cross-border electronic commerce of our country. The framework of tax collection and administration system. However, there is no special anti-tax avoidance system for the characteristics of cross-border e-commerce. Cross-border e-commerce transactions still follow the anti-avoidance system of traditional international trade. China's cross-border e-commerce anti-tax avoidance system can start from the mature traditional international trade anti-tax avoidance system, from general to special. According to the characteristics of cross-border electronic commerce, combined with the mature legislation and practical experience of international organizations and other countries, strengthen the cooperation among various departments with tax supervision functions, such as industry and commerce, customs, tax authorities and so on. The most advanced science and technology are widely used in the cross-border electronic commerce anti-tax avoidance system, so that the tax payer is under the supervision of the functional department from the time of registration in the industrial and commercial department. Reduce or even eliminate the possibility of tax avoidance by making use of legal gaps.
【學(xué)位授予單位】：煙臺大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.22

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