【摘要】：人類的網(wǎng)絡(luò)技術(shù)在21世紀(jì)出現(xiàn)了突飛猛進(jìn)的發(fā)展趨勢,在經(jīng)濟(jì)活動領(lǐng)域,與網(wǎng)絡(luò)息息相關(guān)的電子商務(wù)已經(jīng)日漸繁榮,而且些年來發(fā)展得愈發(fā)成熟。毫無疑問的是,電子商務(wù)的興起是貿(mào)易自由化和經(jīng)濟(jì)全球化的必然結(jié)果。一方面,電子商務(wù)的出現(xiàn)使得人們傳統(tǒng)經(jīng)濟(jì)活動中的流通渠道和交易平臺發(fā)生根本性的改變,作為新的經(jīng)濟(jì)增長點,經(jīng)濟(jì)活動越來越依賴網(wǎng)絡(luò)媒介;另一方面,電子商務(wù)的迅猛發(fā)展給傳統(tǒng)線下貿(mào)易帶來極大的壓力,尤其對電子商務(wù)活動的稅收監(jiān)管形成挑戰(zhàn)。有鑒于此,有必要對電子商務(wù)環(huán)境下的稅收問題進(jìn)行研究,嘗試在我國現(xiàn)行稅收法律制度框架下,提出具體可靠的完善方案,對完善我國電子商務(wù)稅法理論和構(gòu)建符合我國國情的電子商務(wù)稅收法律制度具有重要理論意義和現(xiàn)實意義。電子商務(wù)稅收,就是指對以網(wǎng)絡(luò)為交易媒介和平臺的商貿(mào)活動為課稅對象,對該類交易實施征稅的一種稅收行為。當(dāng)前,我國電子商務(wù)的交易仍屬于征稅盲區(qū)域,稅務(wù)部門的征管及其信息化建設(shè)還跟不上電子商務(wù)的進(jìn)展,造成了網(wǎng)上貿(mào)易的稅收流失問題十分嚴(yán)重,對此,通過法律角度探討對電子商務(wù)進(jìn)行征稅十分必要。縱觀國內(nèi)外,一方面是國內(nèi)稅收實體法和程序法對當(dāng)前電子商務(wù)的不適應(yīng)性,另一方面是國際稅收領(lǐng)域出現(xiàn)的稅收管轄權(quán)問題、逃避稅問題,皆使得電子商務(wù)稅收流失嚴(yán)重。當(dāng)前,從電子商務(wù)大環(huán)境對我國現(xiàn)行稅制造成的主要困境下手,提出完善電子商務(wù)稅收法律制度的對策:在國內(nèi)層面,提出從立法、實體法、程序法方面予以完善電子商務(wù)稅收法律制度的方法;在電子商務(wù)環(huán)境下國際逃避稅方面,提出加大處罰電子商務(wù)國際逃避稅的法律機(jī)制,促進(jìn)國際稅收領(lǐng)域合作,建立跨國業(yè)務(wù)審計制度;建立健全電子商務(wù)稅收法律機(jī)制的配套措施,提出培養(yǎng)電子商務(wù)稅收綜合型人才、建立電子消費記錄制度等措施,打造法律與技術(shù)聯(lián)動的動態(tài)稅收征管制度。電子商務(wù)稅收的監(jiān)管缺失極易損害現(xiàn)行稅金制度的權(quán)威性,其引起的一系列稅收問題應(yīng)當(dāng)引起了國家、政府及相關(guān)個人的關(guān)注,而只有制定健全的稅收法律法規(guī),利用法律權(quán)威來支撐電子商務(wù)的健康發(fā)展,才能保障電子商務(wù)活動的可持續(xù)發(fā)展。
[Abstract]:In the 21st century, the network technology of human appears the development trend by leaps and bounds, in the economic activity domain, the electronic commerce which is closely related to the network has already become prosperous day by day, and has developed more mature in recent years. There is no doubt that the rise of e-commerce is the inevitable result of trade liberalization and economic globalization. On the one hand, the emergence of electronic commerce has made the circulation channels and trading platforms in traditional economic activities fundamentally changed. As a new economic growth point, economic activities rely more and more on network media; on the other hand, The rapid development of electronic commerce has brought great pressure to the traditional offline trade, especially to the challenge of tax regulation of electronic commerce activities. In view of this, it is necessary to study the tax problems under the environment of electronic commerce, and try to put forward concrete and reliable schemes under the framework of the current tax legal system of our country. It is of great theoretical and practical significance to perfect the theory of our country's e-commerce tax law and to construct the legal system of E-commerce tax which conforms to the national conditions of our country. E-commerce tax is a kind of tax behavior that taxes the business activities which take the network as the transaction medium and platform, and imposes the tax on this kind of transaction. At present, the transaction of electronic commerce in our country is still a blind area of taxation, and the collection and management of tax departments and their information construction can not keep up with the progress of electronic commerce, which has caused a serious problem of tax revenue loss in online trade. It is necessary to discuss the taxation of e-commerce from the angle of law. At home and abroad, on the one hand, the domestic tax substantive law and the procedural law are not adaptable to the current electronic commerce, on the other hand, the tax jurisdiction problem in the field of international taxation, evading tax, makes the E-commerce tax revenue lose seriously. At present, from the main predicament caused by the electronic commerce environment to the current tax system of our country, the author puts forward the countermeasures to perfect the tax legal system of electronic commerce: at the domestic level, it puts forward the legislation, the substantive law, In the aspect of procedure law, the methods of perfecting the legal system of taxation in electronic commerce, the legal mechanism of increasing punishment for international tax evasion in electronic commerce environment, and the cooperation in the field of international taxation are proposed. To establish the audit system of transnational business, to establish and perfect the legal mechanism of taxation of electronic commerce, to put forward some measures, such as training the comprehensive talents of taxation of electronic commerce, and establishing the system of electronic consumption record, etc. Create a dynamic tax collection and management system with the linkage of law and technology. The lack of supervision of electronic commerce tax is extremely easy to damage the authority of the current tax system. A series of tax problems caused by it should arouse the attention of the state, the government and the relevant individuals, but only the establishment of sound tax laws and regulations, Only by using the authority of law to support the healthy development of e-commerce can the sustainable development of e-commerce activities be guaranteed.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.22;F812.42

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