论文标题:当前我国电子商务税收问题研究
Study on the Problem of Taxing E-commerce in China at Present
论文作者
论文导师 邓顺国,论文学位 硕士,论文专业 国民经济学
论文单位 华南师范大学,点击次数 30,论文页数 56页File Size3708K
2007-05-01论文网 http://www.lw23.com/lunwen_365795707/
E-commerce; tax problem; tax law; tax revenue losses; international tax
20世纪末，信息技术突飞猛进，不断地创造着令人耳目一新的天地。就在人们对互联网络刚刚有所认识的时候，电子商务这一全新的事物又以令人惊诧的速度不断兴起，并改变着社会经济、政治和生活的每一个方面，电子商务正从一个概念逐渐成为我们生活中不可缺少的一部份。 电子商务作为一种新型的商业形式，为全球经济的发展带来了新的活力，极大地促进了全球经济的发展，创造了更多、更务实、更有效率的商业模式。它蕴藏着巨大的商机和丰厚的利润，促进了我国国民经济的发展，扩大了我国的税源。然而，它也对传统的贸易方式和与贸易有关的税收法律制度产生了重大的冲击。由于电子商务商品交易方式、劳务提供方式、支付结算方式都与传统的商务活动有很大的不同，必然在某种程度上对税收收入水平、现行税收法规、税收征管体制、税法的实施及税务稽查、国际税收协定等产生影响，并对现行税收制度及其征管手段提出新的要求，由此带来了税收流失的风险。 电子商务的发展除依赖于信息基础设施的建设和社会的信息化程度以外，还必须要有完善的外部环境，如税收法律环境，公众的认知程度，以及交易的安全等等；其中，税收法律是制约电子商务普及和发展的一个重要因素，它对税收的规范程度和执行情况将直接影响着从事电子商务活动者的最后利益，影响电子商务投资者的投资态度和力度，影响电子商务经营者的经营热情和经济利益，从而直接影响和制约电子商务的发展。为了促进电子商务的发展，就必须深入研究现行税法对电子商务的影响作用，并根据电子商务发展的特点与要求重新审核现行的税收法律制度，并对其进行相应的修改与完善，以适应电子商务的发展。 2005年1月8日，国务院办公厅发布了《关于促进电子商务发展的若干意见》一文，明确了我国要大力促进电子商务发展的方针。这样，我国当前应加大探讨电子商务的税收问题，以顺应国家发展电子商务的要求。本文正是在这样的背景下，探讨一直围绕在学者、税收专家以及政治家面前的电子商务税收问题，为国家制定当前适合电子商务发展的税收政策提出建议，从而解决束缚电子商务发展的税收法律环境问题。这样就可以为我国电子商务的发展提供了一个更好的外部环境，加快其发展步伐。 本文的主要内容，大体上可以分为三个部分： 第一部分是前言部分，主要介绍选题的背景及现实意义，国内外关于电子商务在税收方面的研究概况及文献综述。 第二部分是正文部分，包括二章内容。第二章主要探讨电子商务的发展所引起的税收问题，主要从税制要素、税收征管及国际税收三个方面进行分析。第三章对当前电子商务征税的必要性进行分析，从征与不征两个角度进行论证。 第三部分是结论部分，即第四章。这章在前文分析的基础上进行总结，具体阐述本文的观点：当前我国该如何正确对待电子商务的征税问题。
By the end of 20 century, information technology has developed by leaps and bounds, and is unceasingly creating a new world to a person. While people begin to understand the internet, E-commerce——the completely new thing for people springs up with an amazing speed, and changes every aspect in social economy, politics and life. E-commerce is gradually becoming an essential part in our real lives, not just an abstract concept. The E-commerce, as a kind of new commercial pattern, brings new vigor for the development of global economy, promotes its development enormously, and creates more practical, more effective business model. It contains huge commercial opportunities and rich profits, promotes development of national economy in our country, and then enlarges tax revenue in our country. Nevertheless, it also has a strong impact on traditional trade way and the law system for tax related with trade. In E-commerce, commodity exchange way, labor service way, payment settlement way all are completely different from traditional commercial activity, which to some extent inevitably exerts an influence on the income level of tax revenue, the present tax laws and regulations, the tax collection system, the implementation of the tax law and the taxation inspection, the international tax agreement and so on. And it also claims improvement against the request of the present system of tax revenue and its collection pattern. Therefore, risk of losses for tax revenue appears. Besides relying on infrastructure construction of information and society"s informationization degree, the development of E-commerce must still have the perfect external environment, such as tax revenue law environment, the public"s awareness, as well as transaction security and so on. Among them, the tax revenue law is a very important factor which restricts E-commerce popularization and development. Its regulation degree and execution instance to tax will directly affect the ultimate benefit of the people who is engaged in the E-commerce activity, affect the investment attitude and amounts of E-commerce investors, affect the management enthusiasm and the economic benefit of E-commerce operators. Therefore, it will directly affect and restrict the development of E-commerce. In order to promote the development of E-commerce, we must study the influence deeply which present tax law exerts on it, re-examine present tax law according to development characteristics and demand of E-commerce, then make some corresponding revision and perfect it. On January 8, 2005, General Office of the State Council had issued an article "Some Advice on Promoting the Development of E-commerce", which defined a policy that our country should devote major effort to develop E-commerce. At present, our country should strengthen to discuss the tax problem arose from E-commerce, complying with the policy. Under such background, this article discusses the E-commerce tax problem which continuously revolves in front of the scholar, the tax expert as well as statesman; proposes some advice of tax policy to the present development of E-commerce for our country, hence releases E-commerce from the difficulties on law environment of tax. And so, our country could provide a better external environment for the rapid development of E-commerce. The main content of this text can be divided into three parts on the whole: PartⅠis the introduction, which mainly introduces the background, significance and research approach of this article, the present research general situation on E-commerce tax in domestic and oversea and literature summary. PartⅡis the main body, including three chapters. The second chapter mainly discuss tax problem arise from E-commerce, which analyze from three aspects: tax system factors, tax collect and international tax. The third chapter deals with the taxability of E-commerce from two different angles: to tax and not to tax at present. PartⅢis the conclusion, which is the forth chapter. This chapter summarizes based on the above parts and express this article"s view——how our country should correctly treat tax problem emerging from a growing amount of E-commerce.
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