本文關(guān)鍵詞： 跨境電子商務(wù) 進口增值稅 稅收征管 國際稅收合作　出處：《中國財政科學研究院》2017年碩士論文　論文類型：學位論文

【摘要】：本文的研究主題為我國跨境電子商務(wù)進口增值稅征管的相關(guān)問題。之所以選擇跨境電子商務(wù)進口增值稅作為研究對象,主要是由于近年來我國跨境電子商務(wù)高速發(fā)展,其進口規(guī)模也不斷擴大,其增長速度也遠高于出口規(guī)模的增速;而我國現(xiàn)有的跨境電子商務(wù)進口增值稅收政策法規(guī)及征管制度明顯滯后于跨境電商行業(yè)的發(fā)展,盡管現(xiàn)行稅收政策在短期內(nèi)可能有利于跨境電商規(guī)模的爆發(fā)式增長,但從長遠來看,不僅不利于建立公平競爭的國內(nèi)外市場環(huán)境,也造成了我國增值稅收入大量流失,同時會給跨境電商行業(yè)的健康可持續(xù)發(fā)展埋下隱患。因此,研究我國跨境電子商務(wù)進口增值稅征管問題有著重要的現(xiàn)實意義。由于直接電子商務(wù)和間接電子商務(wù)的征稅對象有著顯著區(qū)別,二者在稅收法規(guī)及征管制度的不足、具體征管模式的選擇以及可能面臨的征管困難等問題上都有很大的差異。因此,本文將從直接電子商務(wù)和間接電子商務(wù)兩方面,分別對二者的進口增值稅征管問題作系統(tǒng)梳理和研究。首先,本文通過闡述電子商務(wù)和增值稅的相關(guān)理論基礎(chǔ),從理論上分析了跨境電子商務(wù)進口增值稅的稅收性質(zhì)以及堅持消費地稅收管轄權(quán)的合理性,為我國跨境電子商務(wù)進口增值稅的征管奠定了理論基礎(chǔ)。其次,通過介紹我國跨境電子商務(wù)的發(fā)展歷程和進口增值稅征管現(xiàn)狀,剖析了我國現(xiàn)有相關(guān)稅收法規(guī)和征管制度的存在問題,并以此論證了加強我國跨境電子商務(wù)進口增值稅征管的現(xiàn)實必要性。再次,本文結(jié)合我國當前經(jīng)濟發(fā)展情況和稅收征管水平,探討了征收跨境電子商務(wù)進口增值稅的經(jīng)濟可行性和技術(shù)可行性。接下來,本文通過介紹歐盟和OECD等經(jīng)濟體或組織的相關(guān)稅收征管實踐,為我國完善稅收征管法規(guī)和制度體系提供了經(jīng)驗借鑒。然后,本文從國內(nèi)外兩方面分析了我國加強跨境電子商務(wù)進口增值稅征管可能面對的困難和挑戰(zhàn)。最后,本文針對上述困難和挑戰(zhàn),結(jié)合我國自身實際,從跨境電子商務(wù)進口增值稅的法律法規(guī)體系、征管制度體系以及加強國際合作三方面對我國跨境電子商務(wù)進口增值稅征管提出了切實可行的政策建議。在法律法規(guī)體系方面,建立和完善間接電子商務(wù)征管法規(guī)、直接電子商務(wù)征管法規(guī)和配套法律法規(guī),實現(xiàn)有法可依、依法征稅。在征管制度體系方面,結(jié)合國際經(jīng)驗和我國國情,推行跨境交易電子發(fā)票制度,選擇合適的跨境電子商務(wù)稅收征管模式,進一步統(tǒng)一和完善“跨境電子商務(wù)通關(guān)服務(wù)平臺”系統(tǒng),按交易類型分別建立非居民企業(yè)消費地稅務(wù)登記制度和“逆向課稅”制度,最終降低征納稅成本,提高征稅效率。在國際稅收合作方面,在堅持消費地稅收管轄權(quán)的原則下,積極參與相關(guān)國際稅收協(xié)定的談判和制定,加強國際間稅收情報交換與協(xié)作,以應(yīng)對跨境電子商務(wù)進口增值稅可能面臨的稅基侵蝕和利潤轉(zhuǎn)移問題。通過上述政策建議,切實提高我國跨境電子商務(wù)進口增值稅征管水平,充分發(fā)揮增值稅的稅收調(diào)節(jié)作用,保證我國國際稅收權(quán)益和稅收收入,建立更加公平的國內(nèi)外市場環(huán)境,促進我國跨境電子商務(wù)行業(yè)健康可持續(xù)發(fā)展。本文的主要創(chuàng)新之處在于,現(xiàn)有國內(nèi)外文獻大多著重研究跨境電子商務(wù)所得稅的研究工作,本文則側(cè)重關(guān)注進口增值稅的征管問題,通過借鑒國外不同國家和組織對跨境電子商務(wù)增值稅的研究現(xiàn)狀和征管實踐,并根據(jù)OECD組織2015年12月發(fā)布的最新研究報告《關(guān)于數(shù)字經(jīng)濟面臨的稅收挑戰(zhàn)的報告——第1項行動計劃最終報告》中所建議的跨境電子商務(wù)增值稅征管模式,結(jié)合我國實際情況和經(jīng)濟發(fā)展水平,提出了一套較為完整的跨境電商進口增值稅法律法規(guī)體系和征管制度體系建設(shè)方案。然而由于國內(nèi)對跨境電子商務(wù)進口增值稅研究較少且缺乏相關(guān)政策實踐經(jīng)驗,本文可能存在著參考文獻匱乏、國內(nèi)數(shù)據(jù)搜集困難、可行性不足等欠妥之處,這些問題都有待在以后的研究過程中進一步探討與完善。
[Abstract]:The topic of this paper is the related issues of e-commerce cross-border imports of China's value-added tax collection. Choose cross-border e-commerce import value-added tax as the research object, mainly due to the rapid development of cross-border e-commerce in China, its imports are also expanding, its growth rate is far higher than the growth rate of export scale; and I in the current cross-border e-commerce import value-added tax policies and regulations and administration system lags behind the cross-border electricity supplier industry, although the current tax policy may be conducive to cross-border electricity supplier in the size of the explosive growth in the short term, but in the long run, is not conducive to the establishment of a fair and competitive market environment at home and abroad, also caused the value-added tax in our country at the same time, a huge loss of revenue, will lay hidden for cross-border electricity supplier industry healthy and sustainable development. Therefore, the research of electronic commerce in China cross-border import value-added tax Has an important practical significance because of tax collection problems. The direct object and indirect electronic commerce e-commerce has the remarkable difference, two in the lack of tax regulations and administration system, the specific collection mode choice and may face difficulties in collection have great differences. Therefore, this paper from two aspects: direct the electronic commerce and the electronic commerce system indirectly, sort out and study the import value-added tax collection of the two issues respectively. Firstly, this paper introduces the basic theories of e-commerce and value-added tax, from the theoretical analysis of the rationality of the tax nature of cross-border e-commerce import value-added tax and consumption tax jurisdiction to the electronic China's imports of cross-border business value-added tax collection and management has laid a theoretical basis. Secondly, through the introduction of the development process of the VAT collection and import of China's cross-border e-commerce at present, It analyzes the existing problems of China's current tax regulations and administration system, and proves the necessity of strengthening the import of e-commerce cross-border China's value-added tax collection. Thirdly, based on China's current economic development situation and the level of tax collection, discusses the economic and technical feasibility of cross-border electronic commerce levy import VAT. Next, this paper introduces the relevant tax administration practice of the EU and OECD economies or organizations, to provide reference for perfecting the tax regulations and system of our country. Then, this paper from two aspects of domestic and foreign of our country to strengthen cross-border e-commerce import value-added tax collection is likely to face difficulties and challenges finally. In this paper, aiming at the difficulties and challenges, combined with our own reality, from the cross-border e-commerce import value-added tax legal system, administration system and Three to strengthen international cooperation on cross-border e-commerce import value-added tax collection in China and puts forward feasible policy suggestions. In the aspect of the legal system, establish and perfect the indirect e-commerce e-commerce tax collection regulations, direct regulations and related laws and regulations, implementation of law, tax law. In the aspect of administration system, combined with the international the experience and the situation of our country, the implementation of cross-border trade of electronic invoice system, select the appropriate cross-border e-commerce tax collection mode, further unify and improve the "cross-border e-commerce clearance service platform system, according to the non resident enterprise consumption tax registration system established the types of transactions and the" reverse tax "system, and ultimately reduce the tax cost. Improve the tax efficiency. In the aspect of international tax cooperation, adhere to the consumption tax jurisdiction principle, actively participate in international tax agreement in China The negotiation and development, strengthen the tax information exchange and international cooperation, to deal with cross-border e-commerce import VAT may face the tax base erosion and profit transfer problems. Through the above suggestions, and effectively improve the e-commerce cross-border imports of China's value-added tax collection and management level, give full play to the VAT tax regulation, to ensure China's international the tax equity and tax revenue, the establishment of a more equitable market environment at home and abroad, to promote the sustainable development of China's cross-border e-commerce industry. The main innovations of this paper is to study the existing literature mostly focuses on cross-border e-commerce tax collection and management problems, this paper focuses on the import VAT, by referring to foreign different countries and organizations on cross-border e-commerce value-added tax research and administration practice, and according to the latest research organization OECD released in December 2015 Report Research Report on the digital economy is facing the tax "challenge - the first action plan for the final report of cross-border e-commerce tax collection models proposed in >, combined with the development level of China's actual situation and economy, puts forward a set of relatively complete cross-border import value-added tax legal system and administration system construction scheme. However, due to domestic cross-border e-commerce import VAT less research and the lack of relevant experience in this policy, there may be a lack of references, the domestic data collection difficult, such as lack of feasibility defect, all these problems need to be further studied in further study and improvement.

【學位授予單位】：中國財政科學研究院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F724.6;F715.5

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