本文關(guān)鍵詞： 眾籌 稅收問題 制度設(shè)計 普惠金融　出處：《中國財政科學(xué)研究院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：眾籌模式具有天然的親近創(chuàng)新創(chuàng)業(yè)的普惠金融的特性,有助于完善多層次資本市場,使解決我國存在的投資者難以找到優(yōu)質(zhì)項目和中小企業(yè)融資難的金融抑制的難題成為可能。而各地頻發(fā)的眾籌風(fēng)險問題,也需要引起足夠的重視,眾籌是一個處于初創(chuàng)期,相關(guān)監(jiān)管思路尚未厘清,自身運行模式尚未成熟,相關(guān)法律尚不明確的新行業(yè),魚龍混雜,也成了一些不法分子牟利的新舞臺。因此關(guān)于眾籌參與者的稅收,要采取鼓勵的態(tài)度,尤其要鼓勵穩(wěn)健經(jīng)營風(fēng)險控制能力強的平臺健康快速發(fā)展、并在對參與者按照業(yè)務(wù)實質(zhì)依法征稅的基礎(chǔ)上,鼓勵參與者參與對于創(chuàng)新創(chuàng)業(yè)活動的投資支持行為。本文主要以下述的步驟概述眾籌稅收問題:1)研究國內(nèi)外的眾籌業(yè)務(wù)發(fā)展情況和發(fā)展階段,指出目前眾籌按其業(yè)務(wù)實質(zhì)分為回報眾籌、債權(quán)眾籌、捐贈眾籌、股權(quán)眾籌四種,隨著業(yè)務(wù)發(fā)展,優(yōu)勝劣汰,信息搜集獲取能力強,注意風(fēng)控和穩(wěn)健經(jīng)營的眾籌平臺獲得良好口碑和發(fā)展,逐漸脫穎而出�；I資規(guī)模擴張,眾籌平臺數(shù)目減少是目前整個業(yè)界的狀態(tài);2)眾籌平臺的核心競爭力是依托大數(shù)據(jù)等互聯(lián)網(wǎng)科技的信息搜集能力和互聯(lián)網(wǎng)經(jīng)濟的方便快捷,互動性強參與度高。眾籌業(yè)務(wù)的這些特點也順應(yīng)當(dāng)下鼓勵金融深化、培育多層次市場,鼓勵創(chuàng)新創(chuàng)業(yè)的時代潮流,有助力國家經(jīng)濟轉(zhuǎn)型升級的潛質(zhì),眾籌業(yè)務(wù)的這個特點注定其值得被扶持推廣;3)互聯(lián)網(wǎng)經(jīng)濟的發(fā)展一馬當(dāng)先,走在時代前沿,監(jiān)管和稅收等制度基礎(chǔ)設(shè)施卻面臨被動跟進的倉促。傳統(tǒng)的稅收制度在應(yīng)對眾籌業(yè)務(wù)時存在的空白與沖突值得關(guān)注,經(jīng)濟發(fā)展倒逼上層建筑改革,這是矛盾推動事物發(fā)展前進完善的積極過程,在研究眾籌業(yè)務(wù)的基礎(chǔ)上完善相關(guān)稅收制度也是當(dāng)務(wù)之急;4)眾籌行業(yè)逐漸成為一個成熟的行業(yè),其納稅也應(yīng)與線下相統(tǒng)一,線上線下性質(zhì)相同、規(guī)模相近的企業(yè)、個人,應(yīng)承擔(dān)相同的稅收負(fù)擔(dān)。線上經(jīng)濟的稅收征管難、稅控基礎(chǔ)設(shè)施不完善、市場主體的有意稅收套利將線下業(yè)務(wù)移到線上等問題都是眾籌業(yè)務(wù)可能出現(xiàn)稅收流失的主要原因;5)本文在研究各種眾籌模式的業(yè)務(wù)流程和現(xiàn)金流流向的基礎(chǔ)上,研究現(xiàn)行實體稅法適用眾籌業(yè)務(wù)所可能發(fā)生的納稅義務(wù)和納稅節(jié)點等納稅問題,指出了其中存在的一些問題和可以改善的空間;6)參考借鑒英國、美國關(guān)于眾籌業(yè)務(wù)的增值稅和所得稅征收問題,歐盟征收增值稅,其征收思路對于我國具有借鑒意義,而美國的所得稅是政府主要收入來源,在財政體系中地位舉足輕重,其征收思路也可以學(xué)習(xí),總體而言,西方國家秉持的是線上線下的稅收公平原則以及對于創(chuàng)新創(chuàng)業(yè)、中小企業(yè)融資的稅收支持態(tài)度;7)提出改善現(xiàn)行稅制的政策建議:包括對于捐贈眾籌,加強公益機構(gòu)的認(rèn)證,讓更多的捐贈可以得到抵扣個人所得稅等實體法修改建議。也有鼓勵眾籌平臺加強項目風(fēng)險管理的投入,比如研發(fā)數(shù)據(jù)分析采集技術(shù)、開展盡職調(diào)查活動的稅收優(yōu)惠,對于專業(yè)戶經(jīng)營且項目成功率高的平臺更是需要予以稅收優(yōu)惠的支持等稅收優(yōu)惠政策。以及對于創(chuàng)新創(chuàng)業(yè)借鑒西方國家辦法更大力度減免所得稅扶持相關(guān)投融資活動活躍和相關(guān)實體發(fā)展等;8)明確我國關(guān)于眾籌業(yè)務(wù)的稅收征管所可能存在的力不從心的地方和改善建議:例如建設(shè)覆蓋互聯(lián)網(wǎng)經(jīng)濟的電子發(fā)票系統(tǒng),提高征稅隊伍的眾籌專業(yè)知識儲備,加強稅務(wù)部門、銀行、第三方支付等眾籌各方面參與者的聯(lián)系全方位統(tǒng)計各個參與者的收入等,以此為契機提高互聯(lián)網(wǎng)經(jīng)濟稅收征管能力。本文創(chuàng)新點是第一次在歸納眾籌現(xiàn)行運行流程的基礎(chǔ)和現(xiàn)金流流向的基礎(chǔ)上,系統(tǒng)地分析了眾籌模式的稅收問題。不足之處主要是1)眾籌模式處于不斷地發(fā)展完善的狀態(tài)下,本文的研究辦法是拿已有的稅制適用不斷發(fā)展的新事物,不合適的地方就會存在。2)目前我國沒有上市的眾籌平臺,因此財務(wù)狀況信息披露非常少,納稅情況的真實數(shù)據(jù)很難取得。
[Abstract]:The congregation raised pattern is close to the innovation of inclusive financial characteristics of natural, helps to improve the multi-level capital market to solve our existing investors difficult to find financial repression problem of quality projects and the financing of small and medium-sized enterprises as possible. And the frequent raised risk problem, also need to cause enough attention. The congregation raised a in the start-up period, the relevant regulatory thinking has not been clarified, its mode of operation is not yet mature, new industries, the relevant laws are not clear, has become a new stage of dragons and fishes jumbled together, some illegal profit. So the participants to raise the public revenue, to encourage the attitude, especially to encourage the healthy operation of risk control strong platform for healthy and rapid development, and based on the essence of business participants in accordance with the law of Taxation, to encourage participants to support innovation and entrepreneurship investment behavior. This paper mainly includes the following steps outlined the congregation to raise tax issues: 1) the research at home and abroad to raise public business development situation and development stage, pointed out that the current congregation raised according to the nature of business for the return of all the chips, raise public debt, raise public donations, to raise public equity of four, with the business development, the survival of the fittest, information collect ability, pay attention to risk control and steady operation of the platform to raise the public to gain a good reputation and development, gradually reduce the scale of financing expansion. Talent shows itself, is the current state of the whole industry to raise public platform number; 2) to raise the core competitiveness of platform is based on the data of Internet technology information collection ability and convenience of Internet economy fast, interactive participation is high. These features raise public service also we should encourage financial deepening, cultivate multi-level market, encourage innovation and entrepreneurship is the trend of the times, help the country's economic transformation and upgrading of the potential. The characteristics of the chip business should be destined to support the promotion of the development of the Internet economy; 3) led the way, walking in the forefront of the times, regulatory and tax system infrastructure are passive follow up rush. Gaps are a traditional tax system to raise business in response to public concern and conflicts, economic development forced the superstructure this is the contradiction of reform, promote the development of things actively advancing the basic research on the public to raise business in improving the relevant tax system is a pressing matter of the moment; 4) raising industry has gradually become a mature industry, the tax should be unified with the line, the line of the same nature, the scale of similar enterprises, person should bear the same tax burden. The tax collection online economy, fiscal infrastructure is not perfect, the main body of the market to the next line of business tax arbitrage will shift to the line and other issues is to raise public business Can the main reason of tax losing; 5) based on the research of the raised pattern of business processes and cash flow on the basis of the obligation of tax and tax and other tax problems may occur and nodes of the present entity application of tax law to raise public business, points out the existing problems and can improve the space; 6) reference to Britain, the United States impose a tax on value added tax and income to raise public business, the value-added tax, the collection of ideas is a good reference for our country, while the United States income tax is a major source of government revenue, the financial system in an important position, the collection of ideas can also learn, generally speaking, the western countries to uphold is the principle of tax fairness line and for innovation and entrepreneurship, the financing of small and medium-sized enterprises tax support attitude; 7) is proposed to improve the existing tax policy suggestions for public donations include: To raise and strengthen public institutions certification, let more donations can get a deduction of personal income tax and other substantive amendments. There are also encouraging public to raise the platform to strengthen the risk management of investment, such as the development of data acquisition technology, carry out due diligence activities for specialist business and tax incentives, the success rate of the project is high platform need to be tax incentives to support the preferential tax policy. And for innovation and Entrepreneurship from western countries to greater efforts to support tax related investment activities and related entities active development; 8) clear about our country to raise public business tax collection may exist inadequate place and suggestions for improvement: for example, the construction of electronic the invoice system covering the Internet economy, improve the tax team to raise public professional knowledge reserves, strengthen tax departments, banks, and other parties to the third party payment chips The contact surface participants comprehensive statistics of each participant income, in order to improve the abilities of tax collection and administration of Internet economy as an opportunity. The innovation of this paper is the first time in the current process of induction chips based on the flow and cash flow, systematic analysis of the congregation to raise tax issues mode. The main shortcomings is the 1) raise pattern in the continuous development of the state, the research methods of this is to take the existing tax system for the development of new things, there is not a place for the.2) at present in our country, there is no listing of the congregation raised platform, so the financial information disclosure is very small, the real data tax situation is difficult to achieve.

【學(xué)位授予單位】：中國財政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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