【摘要】：跨境B2C電子商務的快速發(fā)展及其虛擬性和無國界性對稅收征管帶來了挑戰(zhàn),當前我國的跨境B2C電子商務稅收征管日益規(guī)范化,但仍面臨課稅要素界定難的實體性困境和征管流程實施難的程序性困境。在跨境B2C電子商務交易模式下,稅收公平原則除了要求個體意義上納稅人間的公平和整體意義上國家與納稅人間的公平外,也強調國家間的公平。跨境B2C電子商務的稅收征管,應著力彰顯稅收公平原則以平衡各方利益,完善和細化稅收征管體系以助推征管規(guī)范化,并創(chuàng)新國際稅收合作方式和內容、加強稅收情報交流以實現(xiàn)國際稅收協(xié)作與共贏。
[Abstract]:The rapid development of cross-border B2C e-commerce and its fictitious and borderless nature have brought challenges to tax collection and management. At present, the tax collection and management of cross-border B2C e-commerce in China is becoming more and more standardized. However, it still faces the substantial dilemma of the definition of tax elements and the procedural dilemma of the implementation of the collection and management process. In the cross-border B2C electronic commerce transaction mode, the principle of tax fairness not only requires the fairness among taxpayers in the individual sense and the fairness between the state and the taxpayer in the whole sense, but also emphasizes the fairness among countries. The tax collection and management of cross-border B2C electronic commerce should emphasize the principle of tax fairness in order to balance the interests of all parties, perfect and refine the tax collection and management system to promote the standardization of tax collection and management, and innovate the mode and content of international tax cooperation. Strengthen the exchange of tax information to achieve international tax cooperation and win-win.
【作者單位】： 西南政法大學經濟法學院;
【基金】：重慶市社科規(guī)劃項目(2016PY56) 重慶市研究生科研創(chuàng)新項目(CYB17087) 西南政法大學研究生科研創(chuàng)新項目(XZYJS2014132);西南政法大學學生科研創(chuàng)新計劃項目(2016XZXS-171)
【分類號】：F724.6;F812.42

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1 周華偉;西方稅收公平思想及其對我國的啟示[J];稅務與經濟(長春稅務學院學報);1996年04期

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