【摘要】：跨境B2C電子商務(wù)的快速發(fā)展及其虛擬性和無(wú)國(guó)界性對(duì)稅收征管帶來(lái)了挑戰(zhàn),當(dāng)前我國(guó)的跨境B2C電子商務(wù)稅收征管日益規(guī)范化,但仍面臨課稅要素界定難的實(shí)體性困境和征管流程實(shí)施難的程序性困境。在跨境B2C電子商務(wù)交易模式下,稅收公平原則除了要求個(gè)體意義上納稅人間的公平和整體意義上國(guó)家與納稅人間的公平外,也強(qiáng)調(diào)國(guó)家間的公平�？缇矪2C電子商務(wù)的稅收征管,應(yīng)著力彰顯稅收公平原則以平衡各方利益,完善和細(xì)化稅收征管體系以助推征管規(guī)范化,并創(chuàng)新國(guó)際稅收合作方式和內(nèi)容、加強(qiáng)稅收情報(bào)交流以實(shí)現(xiàn)國(guó)際稅收協(xié)作與共贏。
[Abstract]:The rapid development of cross-border B2C e-commerce and its fictitious and borderless nature have brought challenges to tax collection and management. At present, the tax collection and management of cross-border B2C e-commerce in China is becoming more and more standardized. However, it still faces the substantial dilemma of the definition of tax elements and the procedural dilemma of the implementation of the collection and management process. In the cross-border B2C electronic commerce transaction mode, the principle of tax fairness not only requires the fairness among taxpayers in the individual sense and the fairness between the state and the taxpayer in the whole sense, but also emphasizes the fairness among countries. The tax collection and management of cross-border B2C electronic commerce should emphasize the principle of tax fairness in order to balance the interests of all parties, perfect and refine the tax collection and management system to promote the standardization of tax collection and management, and innovate the mode and content of international tax cooperation. Strengthen the exchange of tax information to achieve international tax cooperation and win-win.
【作者單位】： 西南政法大學(xué)經(jīng)濟(jì)法學(xué)院;
【基金】：重慶市社科規(guī)劃項(xiàng)目(2016PY56) 重慶市研究生科研創(chuàng)新項(xiàng)目(CYB17087) 西南政法大學(xué)研究生科研創(chuàng)新項(xiàng)目(XZYJS2014132);西南政法大學(xué)學(xué)生科研創(chuàng)新計(jì)劃項(xiàng)目(2016XZXS-171)
【分類號(hào)】：F724.6;F812.42

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