【摘要】：在互聯網的帶動下,電子商務市場發(fā)展迅猛,不僅很多互聯網企業(yè)異軍突起,在許多傳統(tǒng)的企業(yè)當中也得到了廣泛的應用。可以說在未來,實體企業(yè)若不能充分利用互聯網平臺,發(fā)展電子商務業(yè)務就很可能會面臨限制其自身的發(fā)展的風險。而對普通的百姓來說,互聯網對我們的生活帶來的最大改變之一,當屬網絡購物,據統(tǒng)計我國現在有數億網民,網上購物的人數占70%以上,網絡購物的交易額也在每年飛快的增長,雖然我國電子商務發(fā)展迅速,交易規(guī)模也與日俱增,但是與之相配套的稅收政策卻遲遲沒有得到落實。本文研究的主要內容是在保證我國電子商務保持平穩(wěn)持續(xù)增長的前提下,對我國C2C模式下電子商務進行征稅的具體稅收立法、征管等問題的探討。目前,在我國B2B及B2C模式下的電子商務交易中企業(yè)一方已經被納入稅收征管的范圍,但針對C2C模式下的“C店”賣家還沒有與之相對應的稅收政策,本文就針對C2C模式下的電子商務稅收問題展開研究。首先,本文在對C2C電子商務特征分析的基礎上對C2C電子商務征稅進行了理論分析,本文認為對C2C電子商務征稅有必要性和可行性。其次,本文重點分析了我國C2C模式下的電子商務行業(yè)發(fā)展情況以及在稅收征管方面的現狀和問題,當前我國C2C電子商務主要存在稅收主體認定、稅收管轄權劃分及稅收征管手段等方面的問題。再者,本文分析了美國、歐盟等國家的電商征稅經驗及優(yōu)勢,共同為我國C2C電子商務征稅提供借鑒;文章的最后部分,從稅收政策、稅收立法和稅收配套措施三個方面提出了對我國C2C電子商務稅收征管的方案建議。
[Abstract]:Driven by the Internet, the e-commerce market has developed rapidly, not only many Internet enterprises have suddenly emerged, but also have been widely used in many traditional enterprises. It can be said that in the future, if the entity enterprise can not make full use of the Internet platform, the development of e-commerce business will probably face the risk of restricting its own development. For ordinary people, one of the biggest changes the Internet has brought to our lives should be online shopping. According to statistics, there are hundreds of millions of Internet users in our country, and the number of people shopping online accounts for more than 70%. The transaction volume of online shopping is also increasing rapidly every year. Although e-commerce is developing rapidly in our country, the scale of transaction is also increasing day by day, but the corresponding tax policy has not been carried out yet. The main content of this paper is to discuss the specific tax legislation, collection and management of electronic commerce under the mode of C2C under the premise of ensuring the steady and sustained growth of electronic commerce in our country. At present, in the e-commerce transaction of B2B and B2C, the enterprise has been brought into the scope of tax collection and management, but there is no corresponding tax policy for the seller of "C store" under C2C mode. This paper focuses on the taxation of e-commerce in C 2 C mode. Firstly, based on the analysis of the characteristics of C2C E-commerce, this paper makes a theoretical analysis of C2C E-commerce taxation, which is considered to be necessary and feasible. Secondly, this paper focuses on the analysis of the development of e-commerce industry under the C2C model and the current situation and problems in tax collection and management. Tax jurisdiction division and tax collection and management means and other aspects of the problem. Furthermore, this paper analyzes the experience and advantages of e-commerce taxation in the United States, the European Union and other countries, so as to provide a common reference for China's C2C e-commerce taxation; the last part of the article, from the tax policy, This paper puts forward some suggestions on tax collection and administration of C2C e-commerce in China from three aspects of tax legislation and supporting measures.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F724.6;F715.5;F812.42

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