本文選題：電子商務(wù) + 數(shù)字產(chǎn)品與服務(wù)　； 參考：《廣西大學(xué)》2015年碩士論文

【摘要】：隨著世界經(jīng)濟全球化程度日益加深,計算機和互聯(lián)網(wǎng)等高科技的不斷發(fā)展,數(shù)字產(chǎn)品與服務(wù)在線跨境交易會越來越頻繁,交易量也越來越大,頻繁的商務(wù)活動必然會帶來可觀的稅收收益。因此,很多國家和國際組織為了維護自身的利益,爭取掌握國際稅收主動權(quán)而對此都頗為重視。目前,一些國家和國際組織積極進行國際交流,開展國際合作,并制定了一系列的法律來應(yīng)對數(shù)字產(chǎn)品與服務(wù)在線交易不斷發(fā)展帶來的稅收問題。在這樣的背景下,我國必須要采取相應(yīng)措施以應(yīng)對數(shù)字產(chǎn)品與服務(wù)在線跨境交易帶來的挑戰(zhàn)和處理出現(xiàn)的相關(guān)國際稅收問題。本文論述了對數(shù)字產(chǎn)品與服務(wù)在線跨境交易進行征稅的必要性,并在充分借鑒歐盟等發(fā)達國家和國際組織相關(guān)立法和實踐經(jīng)驗的基礎(chǔ)上,提出了對我國數(shù)字產(chǎn)品與服務(wù)在線跨境交易稅收征管的建議。全文共分為三個部分：第一部分是數(shù)字產(chǎn)品與服務(wù)在線跨境交易的概述。在厘清數(shù)字產(chǎn)品與服務(wù)在線跨境交易與電子商務(wù)關(guān)系的基礎(chǔ)上對數(shù)字產(chǎn)品與服務(wù)在線跨境交易相關(guān)概念進行了界定,分析了這種電子商務(wù)模式的特點及征稅的必要性。此外,還簡要概括了數(shù)字產(chǎn)品與服務(wù)在線跨境交易帶來的稅收征管問題,如交易對象性質(zhì)的認定、納稅主體的確定、稅收管轄權(quán)等問題。第二部分對歐盟、美國和OECD相關(guān)電子商務(wù)的立法狀況進行了概括,從而能使我國在相關(guān)法律制定和制度構(gòu)建時能對其優(yōu)秀經(jīng)驗予以借鑒。第三部分是在分析我國現(xiàn)有稅制狀況的基礎(chǔ)之上,對國外相關(guān)立法和制度構(gòu)建的先進經(jīng)驗進行充分借鑒,確定了我國征稅的基本原則并提出了一系列稅收征管和稽查的建議。
[Abstract]:With the deepening globalization of the world economy and the continuous development of high technology, such as computers and the Internet, online cross-border transactions of digital products and services will become more and more frequent and the volume of transactions will also increase. Frequent business activities will inevitably bring considerable tax revenue. Therefore, many countries and international organizations attach great importance to international tax initiative in order to protect their own interests. At present, some countries and international organizations actively carry out international exchanges and cooperation, and have formulated a series of laws to deal with the tax problems brought by the continuous development of online transactions of digital products and services. Against this background, China must take appropriate measures to deal with the challenges brought by cross-border transactions of digital products and services and the related international tax problems. This paper discusses the necessity of taxing online cross-border transactions of digital products and services, and draws full lessons from the relevant legislative and practical experiences of developed countries and international organizations such as the European Union. This paper puts forward some suggestions on tax collection and administration of online cross-border transactions of digital products and services in China. This paper is divided into three parts: the first part is an overview of online cross-border transactions of digital products and services. On the basis of clarifying the relationship between online cross-border transactions of digital products and services and electronic commerce, the related concepts of online cross-border transactions of digital products and services are defined, and the characteristics of this electronic commerce model and the necessity of taxation are analyzed. In addition, the problems of tax collection and administration brought about by online cross-border transactions of digital products and services are briefly summarized, such as the identification of the nature of the transaction object, the determination of the tax payer, the tax jurisdiction and so on. The second part summarizes the legislation of European Union, the United States and OECD, so that our country can draw lessons from its outstanding experience in the relevant legislation and system construction. The third part is based on the analysis of the current tax system situation in our country, draw lessons from the advanced experience of foreign legislation and system construction, determine the basic principles of taxation in our country and put forward a series of suggestions of tax collection and inspection.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22

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本文編號：1938583