本文選題：數(shù)字產(chǎn)品　切入點：增值稅　出處：《上海海關(guān)學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟的發(fā)展,商業(yè)和互聯(lián)網(wǎng)的聯(lián)系日益緊密,數(shù)字產(chǎn)品交易越來越頻繁,交易量也越來越大。面對這種新興稅源,發(fā)達國家為了維護自己的稅收權(quán)益,對數(shù)字產(chǎn)品交易問題相當(dāng)重視,都在積極采取稅收政策。歐美等國家為了掌握稅收主動權(quán),積極地展開國際交流與協(xié)作,并制定了一系列的法律來對數(shù)字產(chǎn)品交易征稅。在我國,數(shù)字產(chǎn)品雖然是一個相對較新的概念,但是實際中數(shù)字產(chǎn)品交易已經(jīng)屢見不鮮。我國目前對數(shù)字產(chǎn)品已經(jīng)開始征稅,但是征稅的范圍并沒有覆蓋全部數(shù)字產(chǎn)品,數(shù)字產(chǎn)品交易征稅還存在著大量的空白,而且對數(shù)字產(chǎn)品交易征稅會產(chǎn)生許多問題。在這樣的背景下,我國應(yīng)積極地采取相應(yīng)措施來應(yīng)對對數(shù)字產(chǎn)品交易征稅產(chǎn)生的問題。本文將首先對數(shù)字產(chǎn)品進行界定,并對數(shù)字產(chǎn)品進行分類,了解其特征,對數(shù)字產(chǎn)品有一個基本的認(rèn)識。其次,數(shù)字產(chǎn)品交易發(fā)展飛速,為了保護我國的稅源,對其征稅有必要性。如果對數(shù)字產(chǎn)品交易征收新稅會帶來巨大的稅收成本,那么應(yīng)把數(shù)字產(chǎn)品交易納入我國現(xiàn)行稅制中,適應(yīng)傳統(tǒng)的稅收原則對其征收增值稅。但是對數(shù)字產(chǎn)品征稅會產(chǎn)生一系列涉稅問題,數(shù)字產(chǎn)品的性質(zhì)認(rèn)定存在分歧,納稅主體也具有不確定性,各國為了維護本國的稅收權(quán)益會制定利于本國的政策,這些政策間也會產(chǎn)生稅收沖突。最后本文借鑒了美國、歐盟和加拿大對數(shù)字產(chǎn)品交易征稅的法律,主要探索這幾個發(fā)達國家是否對數(shù)字產(chǎn)品征稅、征收什么稅種以及如何解決稅收管轄權(quán)的沖突這些問題,并對解決數(shù)字產(chǎn)品交易稅收問題提出自己的建議:提出了擴大增值稅的征收范圍來保證增值稅鏈條的完整性,以及一些完善我國稅收征管手段的措施,希望能夠找出對策解決對數(shù)字產(chǎn)品征稅產(chǎn)生的問題。因此,研究在數(shù)字經(jīng)濟背景下對數(shù)字產(chǎn)品交易征稅問題,對完善我國現(xiàn)行稅制,建立適應(yīng)數(shù)字產(chǎn)品交易的稅收征管體系,促進我國數(shù)字產(chǎn)品交易的健康發(fā)展,維護我國的稅收權(quán)益,都具有重要的意義。
[Abstract]:With the development of economy, business and Internet are more and more closely linked, digital products are traded more and more frequently, and the volume of transactions is increasing. In the face of this new tax source, developed countries are trying to protect their tax rights and interests. Great attention has been paid to the issue of trading digital products, and they are actively adopting tax policies. In order to take the initiative in tax collection, European and American countries have actively engaged in international exchanges and cooperation. And has formulated a series of laws to levy taxes on digital product transactions. Although digital products are a relatively new concept in China, in practice digital product transactions have become commonplace. At present, our country has started to levy taxes on digital products. But the scope of the tax does not cover all digital products, there are still a lot of gaps in the taxation of digital product transactions, and there will be many problems in taxing digital product transactions. China should take active measures to deal with the problems arising from the taxation of digital product transactions. This paper will first define digital products, classify digital products and understand their characteristics. There is a basic understanding of digital products. Secondly, digital product transactions are developing rapidly. In order to protect the tax sources of our country, it is necessary to tax them. Then we should bring digital product transactions into our current tax system and levy value-added tax on digital products in accordance with traditional tax principles. However, taxing digital products will result in a series of tax-related problems, and there are differences in the nature of digital products. Tax payers are also uncertain. In order to protect their tax rights and interests, countries will formulate policies that are beneficial to their own countries, and there will be tax conflicts between these policies. Finally, this paper draws lessons from the United States. The European Union and Canada's tax laws on digital product transactions explore whether these developed countries tax digital products, what kinds of taxes they impose, and how to resolve conflicts over tax jurisdiction. Some suggestions are put forward to solve the tax problem of digital product transaction: to extend the scope of VAT collection to ensure the integrity of the VAT chain, and to improve the means of tax collection and management in China. It is hoped that some countermeasures can be found to solve the problems arising from the taxation of digital products. Therefore, the study on the taxation of digital product transactions in the context of the digital economy will improve the current tax system of our country and establish a tax collection and management system adapted to the transactions of digital products. It is of great significance to promote the healthy development of digital product trading and to safeguard the tax rights and interests of our country.
【學(xué)位授予單位】：上海海關(guān)學(xué)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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