本文關(guān)鍵詞： 商事登記 網(wǎng)絡(luò)商品經(jīng)營者 稅收征繳 消費者權(quán)利保護　出處：《新疆大學》2015年碩士論文　論文類型：學位論文

【摘要】：隨著互聯(lián)網(wǎng)的發(fā)展和人們消費觀念的轉(zhuǎn)變,越來越多的人選擇在網(wǎng)上購物,網(wǎng)絡(luò)商品經(jīng)營者的數(shù)量迅猛增長。網(wǎng)絡(luò)商品經(jīng)營者的種類也從股份有限公司、有限責任公司等傳統(tǒng)類型的企業(yè)在網(wǎng)絡(luò)上開設(shè)的網(wǎng)上店鋪發(fā)展到現(xiàn)在一些大學生、下崗職工等自然人群體開設(shè)的個人店鋪。然而在網(wǎng)絡(luò)商品交易的迅猛發(fā)展的同時,也滋生了許多問題,例如:欺詐交易和網(wǎng)絡(luò)侵權(quán)。那么如何來應(yīng)對這些問題,保障網(wǎng)絡(luò)商品交易的健康發(fā)展呢?對網(wǎng)絡(luò)商品經(jīng)營者進行監(jiān)管很有必要,而對其監(jiān)管的最主要的形式就是對網(wǎng)絡(luò)商品經(jīng)營者設(shè)立商事登記。故本文主要探討的就是網(wǎng)絡(luò)商品經(jīng)營者商事登記的問題。本文主要采用比較分析法和實證分析法相結(jié)合的研究方法,首先對商事登記的概念特征以及商事登記的主體闡述,分析商事登記的效力。然后結(jié)合網(wǎng)絡(luò)商品經(jīng)營者商事登記的現(xiàn)狀,分析我國目前的網(wǎng)絡(luò)商品經(jīng)營者商事登記方面存在的問題,主要包括立法、稅收征繳、網(wǎng)絡(luò)交易中消費者權(quán)利保護三個方面。并結(jié)合美國、日本、韓國等域外國家關(guān)于這三個問題的立法實踐,嘗試完善現(xiàn)行立法中關(guān)于網(wǎng)絡(luò)商品經(jīng)營者商事登記的相關(guān)規(guī)定,構(gòu)建我國的網(wǎng)絡(luò)商品經(jīng)營者稅收的征繳制度,嘗試完善網(wǎng)絡(luò)消費者權(quán)利救濟的具體途徑等。
[Abstract]:With the development of the Internet and the change of people's consumption concept, more and more people choose to shop online, and the number of online commodity operators is increasing rapidly. Traditional types of enterprises, such as limited liability companies, have opened online stores on the Internet, which have developed to individual shops opened by natural persons such as college students, laid-off workers and other groups. However, with the rapid development of online commodity transactions, There are also many problems, such as fraud and online infringement. So how to deal with these problems and ensure the healthy development of online commodity trading? It is necessary to supervise network commodity operators. The most important form of supervision is the establishment of commercial registration for network commodity operators. Therefore, this paper mainly discusses the problem of commercial registration of network commodity operators. This paper mainly adopts comparative analysis and empirical analysis. A method of research combined with law, First of all, the concept characteristics of commercial registration and the main body of commercial registration are expounded, and the effectiveness of commercial registration is analyzed. Then, combined with the current situation of commercial registration of network commodity operators, This paper analyzes the problems existing in the commercial registration of online commodity operators in China, including three aspects: legislation, tax collection and payment, consumer rights protection in online transactions, and the combination of the United States and Japan. South Korea and other extraterritorial countries on these three issues of legislative practice, trying to improve the current legislation on the commercial registration of network commodity operators, the establishment of China's network commodity operators tax collection system, Try to improve the network consumer rights relief specific ways and so on.
【學位授予單位】：新疆大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.294

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本文編號：1495560