本文關(guān)鍵詞：我國(guó)C2C征稅的立法研究　出處：《西南交通大學(xué)》2016年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 電子商務(wù) C2C 稅收征收

【摘要】：隨著信息技術(shù)的進(jìn)步,我國(guó)的電子商務(wù)發(fā)展迅速,根據(jù)相關(guān)統(tǒng)計(jì)數(shù)據(jù)顯示,截至2015年6月,我國(guó)網(wǎng)絡(luò)購(gòu)物用戶規(guī)模達(dá)到3.74億,使用網(wǎng)上支付的用戶規(guī)模達(dá)到3.59億,網(wǎng)上支付的比例達(dá)到53.7%。"不主動(dòng)開(kāi)發(fā)票,無(wú)需繳稅"是網(wǎng)絡(luò)經(jīng)營(yíng)行為中的一種常態(tài),特別是在C2C電子商務(wù)活動(dòng)中,大部分買(mǎi)家不會(huì)選擇索要發(fā)票,使得C2C電子商務(wù)活動(dòng)經(jīng)營(yíng)主體成為非常典型的"漏稅"群體。從交易行為的本質(zhì)上來(lái)看,無(wú)論是線上的銷(xiāo)售還是線下實(shí)體店的銷(xiāo)售,都是發(fā)生了以貨幣換取商品或服務(wù)的行為,只是產(chǎn)品或服務(wù)的銷(xiāo)售載體發(fā)生了變化而已,既然從本質(zhì)上看都是交易行為,根據(jù)我國(guó)稅收相關(guān)法規(guī)規(guī)定,凡是銷(xiāo)售貨物或者提供服務(wù),都有向國(guó)家繳稅的義務(wù),并應(yīng)當(dāng)接受工商、稅務(wù)、海關(guān)等各職能部門(mén)的監(jiān)督管理。據(jù)測(cè)算,C2C商家全年未繳稅金以百億元計(jì),而目前我國(guó)并沒(méi)有專門(mén)針對(duì)電子商務(wù)中C2C交易行為進(jìn)行稅收的立法,導(dǎo)致各級(jí)稅務(wù)、工商、海關(guān)等職能部門(mén)在做出稅收征收的具體行政行為時(shí)無(wú)法可依,又缺乏高效安全的具體稅收征收規(guī)則進(jìn)行實(shí)際操作,使得現(xiàn)行的C2C電子商務(wù)活動(dòng)的稅收征收法律制度處于空白狀態(tài)。我國(guó)未對(duì)C2C征稅不僅造成稅源的流失,還會(huì)造成對(duì)線下實(shí)體經(jīng)濟(jì)的巨大沖擊,同時(shí)本身也會(huì)造成地域間的C2C發(fā)展不平衡。因此,對(duì)C2C征稅立法具有必要性和緊迫性。在總結(jié)了國(guó)外包括美國(guó)、加拿大、新加坡、日本、韓國(guó)等國(guó)家的電子商務(wù)稅收制度的經(jīng)驗(yàn)后發(fā)現(xiàn)電子商務(wù)發(fā)展較早及發(fā)展較成熟的國(guó)家,均對(duì)電子商務(wù)的行為及電子商務(wù)稅收征收制定了相應(yīng)的法律予以規(guī)制,且規(guī)制的范圍不僅包括電子商務(wù)征稅的基本原則,還包括了具體的操作規(guī)范。因此,我國(guó)建立電子商務(wù)稅收征收基本法十分具有必要性和緊迫性,與此同時(shí),制定電子商務(wù)稅收征收法律制度既要考慮實(shí)體經(jīng)濟(jì)和電子商務(wù)發(fā)展的公平原則,也要同時(shí)考慮鼓勵(lì)電子商務(wù)發(fā)展的平衡原則。我國(guó)現(xiàn)行的稅收制度對(duì)C2C征稅的困難主要包括現(xiàn)行的稅種難以直接適于對(duì)C2C征稅,同時(shí)稅收征收規(guī)則也無(wú)法適于對(duì)C2C征稅。因此,在通過(guò)借鑒國(guó)外電子商務(wù)發(fā)展時(shí)間長(zhǎng)、立法較成熟的國(guó)家的先進(jìn)經(jīng)驗(yàn)后,提出通過(guò)依照不設(shè)新稅的原則覆蓋C2C業(yè)態(tài)、明確C2C征稅要素的定義和范圍、推行網(wǎng)上電子稅務(wù)登記制度、確定電子商務(wù)課稅憑證的形式以及制定稅收優(yōu)惠政策調(diào)劑沖突等建議來(lái)實(shí)現(xiàn)對(duì)我國(guó)C2C征稅的立法。
[Abstract]:With the progress of information technology, e-commerce in China is developing rapidly. According to the relevant statistics, by June 2015, the scale of online shopping users in China has reached 374 million. The scale of online payment reaches 359 million, and the proportion of online payment reaches 53.7. "No active invoice, no tax" is the norm in network operation. Especially in the C2C e-commerce activities, most buyers will not choose to ask for invoices, making C2C e-commerce activities to become a very typical "tax evasion" group. From the nature of the transaction behavior. Whether online sales or offline physical store sales, is a currency exchange for goods or services, but the product or service sales carrier has changed. Since it is essentially a transaction act, according to our tax laws and regulations, all sales of goods or provide services, have the obligation to pay tax to the state, and should accept industry and commerce, tax. Customs and other functional departments of supervision and management. It is estimated that C2C merchants in the whole year not to pay tens of billions of yuan, but at present, there is no tax legislation specifically for C2C transactions in electronic commerce in our country. As a result, all levels of tax, industry and commerce, customs and other functional departments in making tax collection of specific administrative acts can not be followed, but also lack of efficient and safe specific tax collection rules for practical operation. Make the current C2C e-commerce activities of the tax collection legal system in a blank state. China has not only caused the loss of tax sources, but also caused a huge impact on the offline real economy. Therefore, it is necessary and urgent to legislate on C2C tax. In the summary of foreign countries including the United States, Canada, Singapore, Japan. After the experience of electronic commerce tax system in Korea and other countries, it is found that electronic commerce developed earlier and developed more mature countries, all of them have made corresponding laws to regulate the behavior of electronic commerce and the collection of electronic commerce taxes. And the scope of regulation not only includes the basic principles of e-commerce taxation, but also includes specific operational norms. Therefore, it is necessary and urgent to establish the basic law of e-commerce tax collection in China, at the same time. It is necessary to consider the principle of equity in the development of real economy and electronic commerce in order to establish the legal system of tax collection in electronic commerce. At the same time, we should consider the balanced principle to encourage the development of electronic commerce. The difficulties of the current tax system in China include the difficulty that the current tax is difficult to be directly suitable for the taxation of C2C. At the same time, the tax collection rules are not suitable for the C2C tax. Therefore, after learning from the advanced experience of the countries with mature legislation and long development time of foreign electronic commerce. According to the principle of no new tax to cover the C2C business form, to clarify the definition and scope of C2C tax elements, and to implement the online electronic tax registration system. In order to realize the legislation of C2C tax in China, it is necessary to determine the form of electronic commerce tax voucher and to formulate the tax preferential policy to adjust the conflict and so on.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：D922.22

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