本文關鍵詞： 跨境電商立法 海關監(jiān)管 稅收新政　出處：《煙臺大學》2017年碩士論文　論文類型：學位論文

【摘要】：跨境電商作為“互聯(lián)網+國際貿易”的新型經濟形態(tài),在近年來成長迅速。與國內電子商務不同,跨境電商涉及的環(huán)節(jié)更加復雜,適用的交易規(guī)則也更多。部分發(fā)達國家跨境電商的發(fā)展較我國更加成熟,他們不斷完善跨境電商立法,實行嚴格的電商準入制度,并積極參與跨境電商國際合作,這些都是值得學習和借鑒的。我國跨境電商在其發(fā)展過程中,面臨著較大的法律困境,而這一法律困境實際上是跨境電商的快速發(fā)展與滯后的立法之間的矛盾。由于缺乏專門法律的規(guī)范,跨境電商在海關監(jiān)管和稅收征管工作中暴露出諸多問題:如欠缺執(zhí)法依據(jù);現(xiàn)有立法層級較低;海關監(jiān)管對象不全面;稅收新政缺少實施細則等。這些問題在實踐中嚴重阻礙跨境電商的發(fā)展,也是當下跨境電商立法工作急需解決的首要問題。為解決上述法律困境,應當采取如下措施:重視并完善跨境電商立法,厘清立法背景,明確立法目的,回應立法訴求;堅持自愿、平等的立法原則;處理好與現(xiàn)有立法的關系。在海關監(jiān)管方面,要明確主體法律責任;簡化通關手續(xù);規(guī)定監(jiān)管人員的執(zhí)法權限。在稅收方面,實行實名登記制,合理確定納稅人義務;創(chuàng)新稅收管理制度;科學制定稅改實施細則;積極參與國際合作,為我國跨境電商的發(fā)展創(chuàng)造良好的法制環(huán)境。
[Abstract]:Cross-border e-commerce, as a new economic form of "Internet international trade," has grown rapidly in recent years. Unlike domestic e-commerce, cross-border e-commerce involves more complex links. The development of cross-border e-commerce in some developed countries is more mature than in China. They constantly improve cross-border e-commerce legislation, implement strict e-commerce access systems, and actively participate in cross-border e-commerce international cooperation. These are all worth learning and drawing lessons from. In the course of its development, cross-border e-commerce in China is facing a great legal dilemma. However, this legal dilemma is actually a contradiction between the rapid development of cross-border e-commerce and the lagging legislation. Due to the lack of special legal norms, cross-border e-commerce has exposed many problems in the work of customs supervision and tax collection: for example, it lacks the basis of law enforcement; The low level of existing legislation, the incomplete target of customs supervision, the lack of detailed rules for the implementation of the new tax policy, and so on. These problems have seriously hindered the development of cross-border e-commerce in practice. In order to solve the above legal dilemma, we should take the following measures: pay attention to and perfect the cross-border e-commerce legislation, clarify the legislative background, clarify the legislative purpose, and respond to the legislative demands; Adhere to the principle of voluntary and equal legislation; handle well the relationship with existing legislation; make clear the subject's legal responsibilities in the area of customs supervision; simplify customs clearance procedures; and stipulate the law enforcement powers of the supervisors. In the area of taxation, implement a real-name registration system. Reasonable determination of taxpayers' obligations; innovation of tax management system; scientific formulation of tax reform implementation rules; active participation in international cooperation to create a good legal environment for the development of cross-border e-commerce in China.
【學位授予單位】：煙臺大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.295

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