本文選題：B2C電子商務(wù)　切入點：稅收征管　出處：《華僑大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：21世紀(jì)是電子商務(wù)的時代,根據(jù)統(tǒng)計2015年,我國的互聯(lián)網(wǎng)零售額已經(jīng)達到世界第一位的3.88萬億元。按照這種發(fā)展趨勢,電子商務(wù)將在市場環(huán)境中占據(jù)主流的地位,成為國家經(jīng)濟轉(zhuǎn)型的重要支柱。任何的經(jīng)濟模式背后都有稅收監(jiān)管,作為電子商務(wù)自然也不能例外�？v觀世界各國,市場經(jīng)濟成熟的國家、地區(qū)或組織早已因地制宜地制定了針對電子商務(wù)的專門稅收體系。反過來看我國對于該領(lǐng)域的監(jiān)管仍然全面滯后。2015年頒布的稅收征收管理法的修訂草案里面明確了電子商務(wù)征稅相關(guān)內(nèi)容,草案一旦獲得通過,表明了我們正式進入了電子商務(wù)的稅務(wù)征管的規(guī)范化時代。基于上述的宏觀環(huán)境,如何設(shè)計出完備的電子商務(wù)稅收征管的機制,已經(jīng)成為時代所需。毋庸置疑,稅收作為國家財政收入的源泉,其在國家治理層面的地位至關(guān)重要。根據(jù)我國的法律規(guī)定,稅收必須堅持公平、效率、中性等原則。因此,所有的稅務(wù)執(zhí)法等都必須遵循這三種原則。在互聯(lián)網(wǎng)經(jīng)濟突飛猛進的大環(huán)境之下,稅收監(jiān)管在堅持傳統(tǒng)原則的同時,更需要與時俱進,跟上經(jīng)濟模式創(chuàng)新的節(jié)奏。但是當(dāng)前的稅務(wù)監(jiān)管體系存在諸多缺陷,包括管理模式落后、管理存在盲區(qū),執(zhí)法能力跟不上偷稅漏稅等違法行為等。這些缺陷,在電商時代將會被無限放大,稅源的流失將會進一步加劇。所以,對于當(dāng)前的稅務(wù)征管工作而言,必須要重新立法,出臺與電商經(jīng)濟交易模式相適應(yīng)的法律。同時,還需要利用大數(shù)據(jù)平臺,加強技術(shù)人才隊伍建設(shè),創(chuàng)新監(jiān)管方法等。本文的研究基于當(dāng)前國內(nèi)的電商稅收困境,綜合比較既有的理論研究和實踐運作,通過分析其涉稅特征,發(fā)現(xiàn)其管理盲區(qū)以及稅收流失比重較大、征管模式滯后、征管能力不足等問題,從培養(yǎng)納稅意識、完善相關(guān)稅收法規(guī)、“互聯(lián)網(wǎng)+稅務(wù)”創(chuàng)新征管模式、建立提高稅收征管能力的體制等方面著手,提出優(yōu)化我國B2C電子商務(wù)征管的稅收治理能力的策略,以期為互聯(lián)網(wǎng)經(jīng)濟時期的稅務(wù)工作提供一些借鑒。
[Abstract]:21th century is the era of electronic commerce. According to statistics, in 2015, China's Internet retail sales reached 3.88 trillion yuan, the first in the world. According to this development trend, e-commerce will occupy the mainstream position in the market environment. Become an important pillar of national economic transformation. There is tax regulation behind any economic model, as e-commerce is no exception. Throughout the world, countries with mature market economies, Regions or organizations have already developed a special tax system for electronic commerce according to local conditions. On the other hand, China's supervision in this area is still lagging behind. The draft of the tax Collection and Management Law promulgated in 2015 is clear in the draft. E-commerce taxation related content, Once the draft is adopted, it shows that we have formally entered an era of standardization of tax collection and management in electronic commerce. Based on the above macro environment, how to design a complete mechanism for tax collection and management in electronic commerce? Has become the need of the times. Undoubtedly, as the source of national financial revenue, its status in the national governance level is crucial. According to the law of our country, tax must adhere to the principles of fairness, efficiency, neutrality, etc. Therefore, All tax enforcement must follow these three principles. With the rapid development of the Internet economy, tax supervision should adhere to the traditional principles, but also need to keep pace with the times. Keep up with the pace of innovation in the economic model. But the current tax regulatory system has many defects, including backward management models, blind areas in management, and the ability of law enforcement to keep up with illegal acts such as tax evasion and tax evasion. In the era of ecommerce, it will be magnified indefinitely and the loss of tax sources will be further aggravated. Therefore, for the current tax collection and management work, it is necessary to re-legislate and enact laws that are appropriate to the trading model of the e-commerce economy. At the same time, We also need to make use of big data platform, strengthen the construction of technical talents, innovate supervision methods, etc. Based on the current domestic e-commerce tax dilemma, this paper comprehensively compares the existing theoretical research and practical operation, and analyzes its tax-related characteristics. It is found that the blind area of management and the large proportion of tax loss, the lag of the collection and management mode, the insufficiency of the ability of collection and management, etc., from cultivating the consciousness of paying taxes, perfecting the relevant tax laws and regulations, and innovating the mode of collection and management of "Internet tax", In order to provide some reference for the tax work in the period of Internet economy, this paper puts forward some strategies to optimize the tax administration ability of B2C E-commerce in order to set up a system to improve the ability of tax collection and management.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F724.6

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