發(fā)布時(shí)間：2018-01-01 04:26

  本文關(guān)鍵詞：互聯(lián)網(wǎng)環(huán)境下跨境數(shù)字化產(chǎn)品海關(guān)估價(jià)征稅的問題研究　出處：《對外經(jīng)濟(jì)貿(mào)易大學(xué)》2016年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 跨境數(shù)字化產(chǎn)品 互聯(lián)網(wǎng)環(huán)境 海關(guān)估價(jià)征稅 WTO

【摘要】：數(shù)字化產(chǎn)品主要是指數(shù)據(jù)、軟件、視聽產(chǎn)品、電子圖書等可數(shù)字化并通過互聯(lián)網(wǎng)傳輸?shù)漠a(chǎn)品或服務(wù)。傳統(tǒng)上,這類產(chǎn)品具有有形的物質(zhì)載體,被歸類在貨物范疇,應(yīng)征收關(guān)稅。但是,在互聯(lián)網(wǎng)環(huán)境下,由于跨境數(shù)字化產(chǎn)品通過網(wǎng)絡(luò)進(jìn)行電子傳輸,海關(guān)難以對其進(jìn)行海關(guān)估價(jià)和征稅。1996年,WTO新加坡部長級會議首次提及相關(guān)議題,但由于數(shù)字化產(chǎn)品的特殊性質(zhì)引發(fā)對此類產(chǎn)品歸類問題的意見分歧,即歸類為貨物貿(mào)易、服務(wù)貿(mào)易,抑或是知識產(chǎn)權(quán)貿(mào)易。這一問題進(jìn)而導(dǎo)致其適用貿(mào)易規(guī)則的爭議,即適用WTO貨物貿(mào)易總協(xié)定、服務(wù)貿(mào)易總協(xié)定,還是與貿(mào)易相關(guān)的知識產(chǎn)權(quán)協(xié)定。關(guān)于這類產(chǎn)品的海關(guān)估價(jià)問題,由于《WTO海關(guān)估價(jià)協(xié)議》要求被估價(jià)的產(chǎn)品必須是有形的,因而也難以解決。加上各國從自身利益出發(fā),難以達(dá)成共識,在WTO框架下相關(guān)議題長期滯后,1998年WTO日內(nèi)瓦部長級會議通過的電子傳輸免稅備忘錄的法律地位一直處于不確定狀態(tài),數(shù)字化產(chǎn)品免征關(guān)稅的現(xiàn)狀維持至今。與此同時(shí),數(shù)字經(jīng)濟(jì)在全球范圍的拓展對世界經(jīng)濟(jì)秩序的影響,引起國際社會的重視,如許多國家自由貿(mào)易協(xié)定、跨太平洋伙伴關(guān)系協(xié)定等都有與電子商務(wù)和數(shù)字化產(chǎn)品貿(mào)易相關(guān)的條款,G20/OECD推動的BEPS行動也將應(yīng)對數(shù)字經(jīng)濟(jì)的挑戰(zhàn)列入行動計(jì)劃。各國也在調(diào)整本國稅制以適應(yīng)這一趨勢。在這一背景下,更突顯解決互聯(lián)網(wǎng)環(huán)境下跨境數(shù)字化產(chǎn)品海關(guān)估價(jià)征稅問題的必要性和緊迫性。隨著互聯(lián)網(wǎng)經(jīng)濟(jì)的發(fā)展,數(shù)字化產(chǎn)品貿(mào)易不斷擴(kuò)大,由此帶來的關(guān)稅損失也越來越大。在各國力攀全球IT價(jià)值鏈高端的大趨勢下,電子商務(wù)的數(shù)字化產(chǎn)品的關(guān)稅及消費(fèi)稅征收問題拉開了發(fā)達(dá)國家與發(fā)展中國家在信息技術(shù)領(lǐng)域競爭的序幕。同時(shí),在我國經(jīng)濟(jì)進(jìn)入“新常態(tài)”,加快供給側(cè)改革的背景下,研究跨境數(shù)字化產(chǎn)品海關(guān)估價(jià)征稅問題具有重大意義。本文的主要內(nèi)容包括:WTO框架下處理跨境數(shù)字化產(chǎn)品估價(jià)征稅問題的歷史背景、現(xiàn)狀和爭議焦點(diǎn)問題;WTO框架下現(xiàn)行海關(guān)規(guī)則對解決跨境數(shù)字化產(chǎn)品估價(jià)征稅問題的難點(diǎn)——對此類產(chǎn)品歸類問題的意見分歧;《WTO海關(guān)估價(jià)協(xié)議》對解決跨境數(shù)字化產(chǎn)品估價(jià)征稅問題的法律局限性;主要國家和地區(qū)對數(shù)字化產(chǎn)品征稅情況分析以及國際社會數(shù)字化產(chǎn)品相關(guān)議題其他改革;我國針對跨境數(shù)字化產(chǎn)品征稅的必要性;最后就本文研究問題提出政策建議。本文的主要貢獻(xiàn)是在WTO框架下分析了互聯(lián)網(wǎng)環(huán)境下跨境數(shù)字化產(chǎn)品海關(guān)估價(jià)征稅問題的核心,即數(shù)字化產(chǎn)品的分類問題和此類產(chǎn)品海關(guān)估價(jià)征稅的法律依據(jù),并給出了相關(guān)政策建議。
[Abstract]:Digital products mainly refer to data, software, audio-visual products, e-books and other digitalized products or services transmitted through the Internet. Traditionally, these products have tangible material carrier. Classified as goods subject to customs duties. However in an Internet environment it is difficult for customs to value and tax digital products across the border due to their electronic transmission over the network. 1996. The WTO Singapore Ministerial Conference raised the issue for the first time, but the special nature of digital products led to disagreement over the classification of such products, namely, trade in goods and trade in services. Or intellectual property trade. This problem leads to the dispute of the application of trade rules, that is, the General Agreement on Trade in goods (WTO) and the General Agreement on Trade in Services (GATS). It is also the Agreement on Trade-Related aspects of intellectual property Rights. With regard to the customs valuation of such products, the WTO Customs valuation Agreement requires that the product to be valued must be tangible. Therefore, it is difficult to solve. In addition, countries in the interests of their own, it is difficult to reach a consensus, under the framework of WTO related issues lag behind for a long time. The legal status of the electronic transmission tax exemption memorandum adopted by the WTO Ministerial Conference in Geneva in 1998 has been in an uncertain state, and the status of duty-free digital products has been maintained until now. The influence of the digital economy on the world economic order has attracted the attention of the international community, such as the free trade agreements of many countries. Trans-Pacific partnership agreements, among others, have provisions related to e-commerce and trade in digital products. The BEPS initiative promoted by the G20 / OECD is also included in the action plan to address the challenges of the digital economy. Countries are also adapting their tax systems to this trend. It also highlights the necessity and urgency of solving the problem of customs valuation and taxation of cross-border digital products under the Internet environment. With the development of the Internet economy, the trade in digital products is expanding. The resulting tariff losses are also increasing. Under the general trend of countries to climb the global IT value chain high-end. The collection of tariff and consumption tax on digital products of electronic commerce has opened the prelude of competition between developed and developing countries in the field of information technology. At the same time, China's economy has entered a "new normal". Under the background of accelerating supply-side reform. It is of great significance to study the issue of customs valuation and taxation of cross-border digital products. The main content of this paper includes the historical background of dealing with the problem of cross-border digital product valuation and taxation under the framework of "WTO". The current situation and the focus of the dispute; The current customs rules under the framework of WTO are difficult to solve the problem of valuation and taxation of cross-border digitized products-differences of opinion on the classification of such products; The legal limitation of WTO Customs valuation Agreement to solve the problem of cross-border digital product valuation and taxation; Analysis of the taxation of digital products in major countries and regions and other reforms on issues related to digital products in the international community; The necessity of taxing cross-border digital products in China; The main contribution of this paper is to analyze the core of customs valuation and taxation of cross-border digital products under the framework of WTO. That is, the classification of digital products and the legal basis of customs valuation and taxation of such products, and the relevant policy recommendations are given.
【學(xué)位授予單位】：對外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2016
【分類號】：F752.5

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