【作者】 刘雅玉；

【导师】 苑新丽；

【作者基本信息】 东北财经大学 ， 财政学， 2010， 硕士

【摘要】 20世纪末,信息技术突飞猛进。随着网络和通信技术的发展,电子商务在全球范围内也迅速发展起来。随着电子商务的发展和日趋成熟,电子商务影响并改变着社会经济、政治和生活的方方面面。电子商务的出现极大地促进了全球经济的发展,创造了一种新型的商业模式,蕴含着巨大的利润和商机,加速了我国经济的发展,丰富了我国的税源。但其全球化、虚拟化、无纸化以及隐蔽化的特点对传统的贸易方式、税收法律制度和税收征管都带来了冲击,传统贸易数量的减少和税收制度的空白以及征管漏洞,使得税款大量流失。尽管电子商务在我国尚处于初级发展阶段,一些学者认为对其征税会损害其发展,但随着电子商务的日趋成熟,其带来的税收流失问题不应该再被忽略,税收流失不仅仅是直接减少国家财政收入,也间接地影响资源配置并产生社会效应。在这样的背景下,本文就电子商务的税收流失问题进行研究,探讨我国目前应如何应对电子商务中的税收流失问题。对电子商务背景下的税收流失问题的探讨,首先是为了适应电子商务发展的需要,促进我国经济的更好发展。近几年,电子商务发展迅速,但其带来的税收方面的问题也很多。例如,传统贸易方式的税收征管是建立在有形货物和纸质凭证的基础上的,而电子商务具有无纸化、隐蔽化的特点,其业务活动的各种凭证和票据都是以电子形式存在的,经营者可以随时对这种电子凭证和票据进行修改、删除而不留一点痕迹,这就给传统的税收征管带来了挑战,导致税款不能被征收入库,税款大量流失。为适应电子商务的发展,堵塞税收漏洞,我们需要对电子商务的税收的相关问题进行研究,以解决经济发展中的新问题,更好地促进我国经济的发展。其次,是为了提高税收征管水平和效率,以有效解决电子商务中的税收流失问题。电子商务使得传统的税收征管模式已不再适用。电子商务经营活动中,偷逃税现象时有发生,导致税收流失,而且还扰乱了正常的经济秩序。因此,在新的经济形势下,我们需要探讨如何深化税收征管改革,关注电子商务发展趋势,探讨如何建立电子商务税收登记制度、完善电子纳税申报方式、加强对支付体系的监管、加强电子商务审计、建立联网核查系统等问题。电子商务在给税收征管带来冲击的同时,但也提供了机会给税务机关,税务机关可以通过网络与纳税人联系,以更好的为纳税人服务,如税务机关可以通过网络办理税务登记、发布税务信息、接受电子申报、建立网上稽查等,不仅提高了税务机关的征税效率,而且提高了纳税人的纳税效率。本文运用了一些数据和图表来分析电子商务发展的现状,通过数据和图表分析问题,这构成了本文的一种研究方法。通过理论模型论证方式分析电子商务税收流失的影响,用理论模型论证方式,这是本文的另一种研究方法。另外,本文还运用理论和实践相结合的方法,探讨如何对电子商务中的税收流失进行治理,这构成了本文的第三种研究方法。本文的内容,大体上分为五个部分：第一部分是绪论部分,主要介绍研究的背景,研究的目的和意义,研究的方法,国内外研究现状及文献综述。第二部分是电子商务中的税收流失基本理论分析。包括电子商务的概念、特征和分类,税收流失及电子商务中税收流失的界定,电子商务中税收流失的影响。第三部分是电子商务中的税收流失现状分析。此部分通过数据和图表说明,我国电子商务正蓬勃发展的现状,以及税收流失随着电子商务发展日益严重的现状。并对电子商务中税收流失的原因进行分析,其原因包括税收制度空白、税收征管乏力、电子商务对国际税收领域的冲击以及电子商务为纳税人避税提供了手段和机会。第四部分是治理电子商务中的税收流失的措施。提出治理电子商务中税收流失应坚持的原则,包括税收公平原则、税收中性原则、税收效率原则、国家税收主权原则、财政收入原则和技术先导原则。电子商务中的税收流失治理对策,包括建立和完善电子商务税收法律制度,深化征管改革,实行税收电子化,加强国际间税收征管与协作,加大对电子商务活动中的避税的监管力度。第五部分是本文的结论。更多还原

【Abstract】 Information technology has developed by leaps and bounds by the end of 20 century. With the development of networking and communications technology, electronic commerce on a global scale has also developed rapidly. With the development of electronic commerce and increasing mature, electronic business affect and change economy, politics and every aspect of life. The emergence of electronic commerce has greatly promoted the development of the global economy and has created a new business model that contains a huge profit and business opportunities, accelerating the economic development of our country, and has enriched our sources. But the features of its globalization, virtualization, paperless and concealment has dealt a blow on the traditional means of trade, tax system and tax administration. The reducing of traditional trade and the lack of tax system and the gaps and loopholes in tax collection and management make a huge tax revenue loss. E-commerce in China is still at an early stage of development, so some scholars believe that the tax would harm the development of it. But it brings the loss of revenue should not be ignored with the mature of E-commerce. Tax revenue loss have not only reduced state financial directly, but also lead to resource allocation and social effects indirectly. In this context, the paper will study on the issue of tax revenue loss, and explore how to respond to the issue of tax revenue loss in the context of electronic commerce.Firstly, we discuss on the problem of tax revenue loss under E-commerce in order to meet the needs of E-commerce development, and promote better development of our economy. In recent years, E-commerce is developing rapidly, but the impact on the revenue is also great. For example, tax administration of the traditional trading is based on tangible goods and evidence based on the paper. But it has the features of paperless and concealment. The various documents and instruments of its business activities exist in electronic form, and this electronic documents and notes can be changed and removed without leaving traces at any time. It brings challenges to traditional tax collection and management, leading to tax can not be put in storage and a huge loss of tax. We need to study the related problems of tax under E-commerce in order to adjust to the development of E-commerce and plug tax loopholes. Then we can respond to the new problems with the development of economy to promote better development of our economy. Secondly, we discuss the problem in order to improve the level and efficiency of tax administration, and solve the problem of tax revenue loss under E-commerce effectively. The emergence of electronic commerce makes the traditional mode of tax collection methods no longer apply. In the E-commerce activities, the phenomenon of tax evasion often occur, resulting in tax revenue loss, and also disturb the normal economic order. Therefore, in the new economic situation, we need to study the problems of how to deepen the reform of tax administration, establish E-commerce taxation registration system, improve the way of electronic tax returns, strengthen the supervision on payment systems, strengthen the E-commerce inspection and establish on-line inspection system. E-commerce dealt a blow on the tax administration, but it also provides opportunities for tax authorities. Tax authorities can contact with taxpayers through the network to better service for taxpayers. For example, the tax authorities can register tax, publish tax information, accept electronic reporting through the web and establish on-line inspection system. Not only improve tax efficiency of tax authorities, while improving the efficiency of the taxpayer’s tax.In this paper, some data and charts are used to analyze the status of E-commerce development. Analysis of data and charts constitutes a research method in this article。Theoretical model is used to analyze the affect of tax revenue loss under E-commerce. The method of Theoretical model constitutes another research method in this article. Moreover, this article also use the method of combination of theory and practice to explore how to manage the tax revenue loss under E-commerce, and this is the third research method in this article.The content of this text can be divided into five parts on the whole:Part I is the introduction, which mainly introduces the background, significance research approach of this article, the present research general situation on E-commerce tax in domestic and oversea and literature summary.Part 2 is the introduction of the theory of E-commerce and tax revenue loss. It contains the concepts, characteristics and classification of E-commerce, and the definition of tax revenue loss under E-commerce, and the affect of tax revenue loss under E-commerce.Part 3 is the analysis of the status of e-commerce development and tax revenue loss. This part shows that E-commerce in our country is flourishing and increasingly serious status with the development of E-commerce. And it analyzes the reason for tax revenue loss under E-commerce. The reasons include the gaps in the tax system, the weak in tax collection and administration, the impact on international tax and the means and opportunities for tax avoidance that E-commerce provides.Part 4 is the measures of managing the tax revenue loss under E-commerce. It proposes the principles of managing the tax revenue loss, including the principle of tax equity, the principle of tax neutrality, the principle of tax efficiency, the principle of national tax sovereignty, the principle of fiscal revenue and the principle of technology leader. The measures of managing the tax revenue loss under E-commerce include that establishing and perfecting the legal system of e-commerce taxation, deepening the reform of tax collection and administration, implementing electronic tax, strengthening international tax collection and administration and collaboration, increasing the supervision of tax avoidance in e-commerce activity.Part 5 is the conclusion.更多还原