本文選題：C2C　切入點(diǎn)：電子商務(wù)　出處：《貴州民族大學(xué)》2015年碩士論文

【摘要】：C2C電子商務(wù)作為一種新興的交易模式,以數(shù)字化和網(wǎng)絡(luò)化為基礎(chǔ),具有交易虛擬化、交易效率高、交易成本低等特點(diǎn),這些特點(diǎn)對(duì)傳統(tǒng)貿(mào)易模式產(chǎn)生了很大沖擊,在相當(dāng)程度上影響和改變著人們的生活方式,也對(duì)建立在傳統(tǒng)交易模式上的現(xiàn)行稅收法律制度提出了挑戰(zhàn)。本文通過對(duì)C2C電子商務(wù)的特征和本質(zhì)分析,結(jié)合我國(guó)現(xiàn)行的稅收法律框架,提出并解決目前存在的相關(guān)稅收法律問題,達(dá)到完善我國(guó)電子商務(wù)的稅收法律制度、優(yōu)化稅制、改進(jìn)稅收征管的目的。本文運(yùn)用的研究方法主要是比較法學(xué)和系統(tǒng)分析的方法,按照提出問題、分析問題、解決問題的研究思路,通過對(duì)我國(guó)C2C電子商務(wù)本身存在的稅收法律問題的系統(tǒng)研究,尋求解決問題的途徑與方法。在內(nèi)容上本文作了如下安排:第一部分,對(duì)C2C電子商務(wù)在我國(guó)的發(fā)展情況進(jìn)行概述,包括對(duì)C2C電子商務(wù)的定義、分類、特征、發(fā)展現(xiàn)狀以及稅收現(xiàn)狀等進(jìn)行分析,揭示了我國(guó)C2C電子商務(wù)稅收概念模糊、隱蔽性對(duì)稅收的阻礙以及現(xiàn)行稅收體系征管手段存在不足等問題。第二部分,對(duì)C2C電子商務(wù)征稅的必要性與可行性進(jìn)行探討,指出對(duì)C2C電子商務(wù)征稅,是維護(hù)網(wǎng)絡(luò)交易的秩序、保障國(guó)家稅收、實(shí)現(xiàn)稅收公平、保護(hù)我國(guó)稅收管轄權(quán)的需要,無論在稅法上的可行性、經(jīng)濟(jì)上的可行性、征稅的合理性方面都符合征稅的可行性。第三部分,對(duì)C2C電子商務(wù)在域外的發(fā)展情況進(jìn)行介紹,以美國(guó)、歐洲聯(lián)盟、國(guó)際經(jīng)濟(jì)合作與發(fā)展組織(OECD)等對(duì)C2C電子商務(wù)稅收法律制度的相關(guān)實(shí)踐為基礎(chǔ),以此探討了C2C電子商務(wù)的發(fā)展與稅收法律制度之間的關(guān)系。同時(shí),對(duì)域外的C2C電子商務(wù)稅收法律制度進(jìn)行了分析,對(duì)有利于我國(guó)C2C電子商務(wù)發(fā)展的環(huán)境和稅收法律制度完善的先進(jìn)經(jīng)驗(yàn)與制度進(jìn)行了總結(jié),為我國(guó)C2C電子商務(wù)稅收法律問題的完善提供了參考。第四部分,結(jié)合前文中提到的我國(guó)C2C電子商務(wù)稅收法律方面所面臨的阻礙和問題,提出建議,例如,將營(yíng)利性的C2C電子商務(wù)納入現(xiàn)有稅收體系;推進(jìn)網(wǎng)絡(luò)實(shí)名制建設(shè);建立信息共享與合作機(jī)制;增強(qiáng)稅務(wù)機(jī)關(guān)的電子化稽查水平;構(gòu)建我國(guó)C2C電子商務(wù)的稅收法律制度;制定針對(duì)C2C電子商務(wù)的稅收法律條款;建立C2C電子商務(wù)涉及稅種的起征點(diǎn)和分檔征稅;對(duì)C2C電子商務(wù)實(shí)行稅收優(yōu)惠;設(shè)立第三方代收代繳代征制度以及C2C電子商務(wù)制定專項(xiàng)法律法規(guī)等提出了建議,以利于我國(guó)C2C電子商務(wù)稅收法律制度的構(gòu)建和我國(guó)的C2C電子商務(wù)稅法理論的完善。
[Abstract]:As a new trading model, C2C e-commerce has the characteristics of virtual transaction, high transaction efficiency and low transaction cost, based on digitalization and networking. These characteristics have a great impact on the traditional trade model. To a certain extent, it influences and changes people's way of life, and challenges the current tax legal system based on the traditional transaction mode. This paper analyzes the characteristics and essence of C2C E-commerce. Combining with the current legal framework of taxation in our country, this paper puts forward and solves the existing problems of tax law in order to perfect the tax legal system of electronic commerce in our country and optimize the tax system. The purpose of improving tax collection and administration. The research methods used in this paper are mainly the methods of comparative law and systematic analysis, according to the research ideas of putting forward problems, analyzing problems, solving problems, Through the systematic research on the tax legal problems existing in C2C E-commerce of our country, we seek the ways and methods to solve the problems. In the content, this paper makes the following arrangements: the first part, summarizes the development of C2C E-commerce in our country. Including the definition, classification, characteristics, development status and tax status of C2C e-commerce, it reveals the concept of C2C e-commerce in China is vague. In the second part, the necessity and feasibility of C2C e-commerce taxation are discussed, and it is pointed out that the taxation of C2C electronic commerce is to maintain the order of network transactions. The need to protect the national tax revenue, realize tax fairness and protect the tax jurisdiction of our country is consistent with the feasibility of taxation law, the economic feasibility and the reasonableness of taxation. This paper introduces the development of C2C electronic commerce abroad, based on the relevant practices of the United States, the European Union and the Organization for International Economic Cooperation and Development (OECD) on the taxation legal system of C2C electronic commerce. This paper probes into the relationship between the development of C2C electronic commerce and the tax legal system. This paper summarizes the advanced experiences and systems that are favorable to the development of C2C E-commerce and the perfection of tax legal system, and provides a reference for the perfection of tax legal problems of C2C E-commerce in China. According to the obstacles and problems in China's C2C e-commerce tax law mentioned above, some suggestions are put forward, such as bringing the profitable C2C e-commerce into the existing tax system, promoting the construction of the network real name system; Establish the mechanism of information sharing and cooperation; strengthen the level of electronic inspection of tax authorities; construct the tax legal system of C2C E-commerce in our country; formulate the provisions of tax laws for C2C E-commerce; Some suggestions are put forward for the establishment of C2C electronic commerce, including the starting point and classification of tax collection, tax preference for C2C electronic commerce, the establishment of third-party collection and collection system, and the establishment of special laws and regulations for C2C electronic commerce. In order to help our country C2C e-commerce tax law system construction and our country C2C electronic commerce tax law theory consummation.
【學(xué)位授予單位】：貴州民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.22

【參考文獻(xiàn)】

相關(guān)期刊論文 前8條

1 趙楓;陶華;;中美電子商務(wù)涉稅比較分析[J];當(dāng)代經(jīng)濟(jì)研究;2007年05期

2 慕雪;丁煒煒;;論網(wǎng)絡(luò)店鋪(C2C模式)稅收征管的困境和對(duì)策[J];法制與經(jīng)濟(jì)(下旬);2011年01期

3 梁學(xué)平;電子商務(wù)稅收政策的國(guó)際比較及其對(duì)我國(guó)的借鑒[J];吉林財(cái)稅高等�？茖W(xué)校學(xué)報(bào);2003年01期

4 胡凌云;胡凌虹;;電子商務(wù)的稅收問題及對(duì)策探討[J];審計(jì)與理財(cái);2009年01期

5 王帆;;我國(guó)對(duì)C2C電子商務(wù)應(yīng)采取的稅收政策研究[J];社會(huì)科學(xué)論壇;2010年10期

6 雷超;電子商務(wù)對(duì)我國(guó)增值稅法的沖擊、影響及其對(duì)策[J];涉外稅務(wù);2000年06期

7 潘石,孫飛;論中國(guó)稅負(fù)公平原則[J];稅務(wù)與經(jīng)濟(jì)(長(zhǎng)春稅務(wù)學(xué)院學(xué)報(bào));1999年02期

8 劉劍文;王文婷;;實(shí)質(zhì)課稅原則與商業(yè)創(chuàng)新模式[J];稅收經(jīng)濟(jì)研究;2011年02期

相關(guān)碩士學(xué)位論文 前5條

1 趙雪珍;關(guān)于個(gè)人網(wǎng)上交易（C2C電子商務(wù)）稅收法律問題的調(diào)查報(bào)告[D];西南政法大學(xué);2008年

2 李孜;C2C電子商務(wù)稅收法律問題研究[D];西南政法大學(xué);2008年

3 高子華;電子商務(wù)稅收法律問題研究[D];山西財(cái)經(jīng)大學(xué);2008年

4 趙琴;C2C電子商務(wù)稅收法律制度研究[D];寧波大學(xué);2012年

5 涂萍萍;電子商務(wù)稅收法律問題研究[D];廈門大學(xué);2014年

，

本文編號(hào)：1653855