本文選題：跨境電子商務(wù) + 稅收��； 參考：《廣東外語外貿(mào)大學(xué)》2017年碩士論文

【摘要】：20世紀(jì)80年代初,電子商務(wù)開始出現(xiàn),自1998年后高速發(fā)展,滲透到社會生活中的方方面面。由于電子商務(wù)在互聯(lián)網(wǎng)的虛擬環(huán)境中開展交易,不受任何地理疆界的約束,具有開展跨境貿(mào)易的優(yōu)越性,在跨境貿(mào)易活動中扮演著愈發(fā)重要的角色。但跨境電子商務(wù)具有的全球性、流動性、虛擬性、隱蔽性、交易標(biāo)的和支付手段數(shù)字化、電子化等涉稅特征,造成既有的稅收制度無法直接適用于跨境電子商務(wù),對傳統(tǒng)稅收制度提出極大的挑戰(zhàn),影響國家財(cái)政收入的穩(wěn)定性,引發(fā)各國間稅收利益競爭。因此,研究跨境電子商務(wù)稅收的制度問題,完善跨境電子商務(wù)稅收法律政策,對于維護(hù)我國稅收利益,提供我國跨境電子商務(wù)健康發(fā)展的法律環(huán)境,具有十分重要的意義。本文共分為四個(gè)部分對跨境電子商務(wù)稅收制度問題進(jìn)行研究。第一部分為引言,充分闡述跨境電子商務(wù)的涉稅特征以及為各國帶來的稅收機(jī)遇,并論述了本文研究背景和選題意義;第二部分,講述了跨境電子商務(wù)對傳統(tǒng)國際稅法的沖擊,著重從跨境電子商務(wù)使國際稅法原則受到?jīng)_擊、所得稅稅收管轄權(quán)沖突、流轉(zhuǎn)稅稅收管轄權(quán)沖突和國際逃避稅情勢加劇四個(gè)方面展開討論;第三部分,評析了OECD、美國、歐盟、發(fā)展中國際和中國對跨境電子商務(wù)稅收的立場,分析國際間立場的分歧與共同之處;第四部分,提出我國在跨境電子商務(wù)稅收問題中應(yīng)該堅(jiān)持的立法方向,并從基本法律、稅收征管體系和國際稅收合作三個(gè)方面入手,對完善我國在跨境電子商務(wù)環(huán)境下的稅收制度提出意見和建議。
[Abstract]:At the beginning of 1980's, electronic commerce began to appear. Since 1998, it has developed rapidly and permeated every aspect of social life. Due to the fact that electronic commerce is traded in the virtual environment of the Internet and is not restricted by any geographical boundary, it has the advantage of developing cross-border trade and plays an increasingly important role in cross-border trade activities. However, cross-border electronic commerce has the characteristics of global, mobility, fictitious, concealment, digitalization of transaction object and means of payment, electronization and so on, resulting in the existing tax system can not be directly applied to cross-border electronic commerce. It is a great challenge to the traditional tax system, which affects the stability of the national financial revenue and leads to the competition of tax interests among countries. Therefore, it is of great significance to study the system of cross-border electronic commerce taxation and perfect the legal policy of cross-border electronic commerce to safeguard the tax interests and provide the legal environment for the healthy development of cross-border electronic commerce in China. This paper is divided into four parts to study the tax system of cross-border e-commerce. The first part is the introduction, which fully expounds the tax characteristics of cross-border electronic commerce and the tax opportunities for countries, and discusses the research background and significance of this paper, the second part, describes the impact of cross-border electronic commerce on the traditional international tax law. Focusing on the impact of cross-border electronic commerce on the principles of international tax law, the conflict of income tax jurisdiction, the conflict of tax jurisdiction over turnover tax and the intensification of the international tax evasion situation; part three, the analysis and analysis of OECD, the United States, the European Union, the United States and the European Union. Developing International and China's position on Cross-border Electronic Commerce Taxation, analyzing the differences and similarities between the International positions; part IV, proposing the legislative direction that China should adhere to in the cross-border e-commerce tax issue, and from the basic law, Starting with the tax collection and management system and the international tax cooperation, this paper puts forward some opinions and suggestions on how to perfect the tax system of our country under the circumstance of cross-border electronic commerce.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D996.3

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本文編號：1999456