本文選題：互聯(lián)網(wǎng)金融 + 稅收問題��； 參考：《云南財(cái)經(jīng)大學(xué)》2016年碩士論文

【摘要】：互聯(lián)網(wǎng)金融作為一支新生力量在我國(guó)突然出現(xiàn)并迅速發(fā)展,不僅是金融創(chuàng)新而且象征著未來發(fā)展的趨勢(shì)。一方面推進(jìn)了金融體制改革,另一方面挑戰(zhàn)了我國(guó)傳統(tǒng)的稅收形式�；ヂ�(lián)網(wǎng)金融服務(wù)業(yè)務(wù)與傳統(tǒng)的金融服務(wù)有所區(qū)別,而且互聯(lián)網(wǎng)金融在現(xiàn)代的金融經(jīng)濟(jì)中占據(jù)的份額日益擴(kuò)大,地位也日益上升,很多專家學(xué)者預(yù)言在將來互聯(lián)網(wǎng)金融會(huì)取代傳統(tǒng)的金融商業(yè)模式而成為主導(dǎo)形式�；ヂ�(lián)網(wǎng)金融的發(fā)展也給稅收征管工作帶來了很多新的問題提出了很多新的要求,稅務(wù)主管部門應(yīng)當(dāng)積極面對(duì)這些問題,在原有的傳統(tǒng)稅收體制和征管思路上,結(jié)合互聯(lián)網(wǎng)金融技術(shù)的應(yīng)用,從稅收制度和稅務(wù)管理方法等方面進(jìn)行新思考和創(chuàng)新。研究互聯(lián)網(wǎng)金融稅收征管對(duì)策是對(duì)現(xiàn)有稅收體制管理的補(bǔ)充完善,有利于提高我國(guó)的稅收征管水平,有利于防止稅收大量流失,有利于維護(hù)稅收權(quán)益,有利于確保稅收宏觀調(diào)控作用在互聯(lián)網(wǎng)金融條件下的充分發(fā)揮。而且也能因此促進(jìn)“互聯(lián)網(wǎng)+”時(shí)代我國(guó)互聯(lián)網(wǎng)金融乃至整體經(jīng)濟(jì)發(fā)展。本文圍繞著互聯(lián)網(wǎng)金融稅收征管問題這一主線展開,首先提出問題,然后分析問題,最后解決問題。整篇文章由以下五個(gè)部分構(gòu)成:第一部分:緒論。該部分主要介紹了互聯(lián)網(wǎng)金融稅收征管問題的研究背景、意義、國(guó)內(nèi)外的研究現(xiàn)狀,介紹了本文的研究方法及論文結(jié)構(gòu)安排。第二部分:互聯(lián)網(wǎng)金融的發(fā)展及其稅收征管的必要性。首先從互聯(lián)網(wǎng)金融的內(nèi)涵、特征、發(fā)展模式及發(fā)展?fàn)顩r入手,介紹了作為一種新興經(jīng)營(yíng)形態(tài)的互聯(lián)網(wǎng)金融所特有的一些基礎(chǔ)理論問題,為本文的研究掃除基本的障礙。接著從稅收流失、優(yōu)化稅制、倡導(dǎo)社會(huì)公平正義和保護(hù)互聯(lián)網(wǎng)金融健康發(fā)展四方面分析互聯(lián)網(wǎng)金融稅收征管的必要性。第三部分:互聯(lián)網(wǎng)金融對(duì)我國(guó)現(xiàn)行稅制的沖擊與影響。詳細(xì)分析當(dāng)前互聯(lián)網(wǎng)金融對(duì)我國(guó)現(xiàn)行稅收制度的沖擊與影響,主要闡述互聯(lián)網(wǎng)金融對(duì)稅收基本原則、稅收實(shí)體法、稅收征管體系的沖擊與影響。第四部分:完善互聯(lián)網(wǎng)金融環(huán)境下的稅收征管對(duì)策。首先,要明確互聯(lián)網(wǎng)金融環(huán)境下稅收征管的基本原則;其次,要建立健全互聯(lián)網(wǎng)金融環(huán)境下的相關(guān)法律,包括稅收法律體系及稅收相關(guān)法律體系;再次,要建立適應(yīng)互聯(lián)網(wǎng)金融發(fā)展要求的稅收征管體系;最后,要完善互聯(lián)網(wǎng)金融稅收征管的配套措施。第五部分:結(jié)論�？偨Y(jié)本文研究成果。因此,本文基于以上研究,旨在提出針對(duì)互聯(lián)網(wǎng)金融技術(shù)的特性,對(duì)如何進(jìn)行傳統(tǒng)稅收征管政策的補(bǔ)充完善提出建議,使之能夠適應(yīng)互聯(lián)網(wǎng)金融的發(fā)展,解決互聯(lián)網(wǎng)金融發(fā)展引發(fā)的稅收征管問題,體現(xiàn)稅務(wù)管理的公平性和合理性,長(zhǎng)久促進(jìn)經(jīng)濟(jì)良性發(fā)展,保證國(guó)家稅收來源的持續(xù)性和優(yōu)質(zhì)性。
[Abstract]:Internet finance, as a new force, has emerged and developed rapidly in China, which is not only financial innovation but also symbolizes the trend of future development.On the one hand, promoted the reform of the financial system, on the other hand, challenged the traditional tax form of our country.Internet financial services are different from traditional financial services, and the share and status of Internet finance in the modern financial economy are increasing day by day.Many experts predict that Internet finance will replace the traditional financial business model and become the dominant form in the future.The development of Internet finance has also brought many new problems to the tax collection and management work, and many new requirements have been put forward. The tax authorities should actively face these problems, in the original traditional tax system and ideas for collection and management.Combined with the application of Internet finance technology, new thinking and innovation are carried out from the aspects of tax system and tax administration method.The study of the Internet financial tax collection and management strategy is a supplement to the existing tax system management, is conducive to improving the level of tax collection and management in China, to prevent a large number of tax losses, is conducive to the maintenance of tax rights and interests.To ensure that tax macro-control role in the Internet financial conditions to give full play.And also can promote the "Internet" era of China's Internet finance and even the overall economic development.This article revolves around the Internet financial tax collection and management problem this main line, first raises the question, then analyzes the question, finally solves the problem.The whole article consists of the following five parts: the first part: introduction.This part mainly introduces the research background, significance, research status at home and abroad, the research methods and the structure of this paper.The second part: the development of Internet finance and the necessity of tax collection.Starting with the connotation, characteristics, development mode and development situation of Internet finance, this paper introduces some basic theoretical problems of Internet finance, which is a new form of operation, in order to remove the basic obstacles for the research of this paper.Then it analyzes the necessity of tax collection and management from four aspects: tax loss, optimizing tax system, advocating social equity and justice and protecting the healthy development of Internet finance.The third part: the impact of Internet finance on our current tax system.This paper analyzes in detail the impact and influence of Internet finance on China's current tax system, and mainly expounds the impact and influence of Internet finance on the basic principles of taxation, the substantive law of taxation, and the system of tax collection and management.The fourth part: consummates the Internet financial environment under the tax collection and management countermeasure.First of all, to clarify the basic principles of tax collection and management under the Internet financial environment; secondly, to establish and improve the relevant laws under the Internet financial environment, including the tax legal system and tax-related legal system; third,It is necessary to establish a tax collection and management system to meet the requirements of the development of Internet finance, and finally, to perfect the supporting measures for the tax collection and management of Internet finance.Part V: conclusion.Summarize the research results of this paper.Therefore, based on the above research, this paper aims to put forward suggestions on how to supplement and perfect the traditional tax collection and management policy in order to adapt to the development of Internet finance.To solve the problem of tax collection and management caused by the development of Internet finance, to reflect the fairness and rationality of tax administration, to promote the benign development of economy for a long time, and to ensure the sustainability and quality of national tax sources.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42

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