中国电子商务税收立法问题及其应对
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摘要
电子商务以其便捷高效迅速改变着传统商贸模式,同时,电子商务发展对我国现行税收法律制度形成的冲击应引起我们足够重视,专门法律法规尚未出台,政出多门有待规范,税法要素亟待更新等问题突出。欧美发达国家对于电子商务税收问题的治理具有一定法律和实践经验,应在广泛借鉴学习国际经验的基础上,提出完善我国电子商务税收立法问题的方案和建议:一是完善电子商务税收实体法律法规;二是完善电子商务税收征管法;三是加强电子商务国际税收合作。
E-commerce is changing the traditional business model quickly with its convenience and efficiency. At the same time,the impact of the development of E-commerce on the current tax legal system of our country should be paid enough attention to, the special laws and regulations have not been issued yet, and many policies need to be standardized, the elements of tax law need to be updated urgently, and so on. Developed countries in Europe and the United States have certain legal and practical experience in the management of tax problems in electronic commerce. On the basis of extensive reference to international experience, This paper puts forward some suggestions on how to perfect the tax laws of electronic commerce in China: first, to perfect the laws and regulations of tax entities of electronic commerce; the second is to perfect the tax collection and management law of electronic commerce, and the third is to strengthen the international tax on electronic commerce cooperation.
E-commerce is changing the traditional business model quickly with its convenience and efficiency. At the same time,the impact of the development of E-commerce on the current tax legal system of our country should be paid enough attention to, the special laws and regulations have not been issued yet, and many policies need to be standardized, the elements of tax law need to be updated urgently, and so on. Developed countries in Europe and the United States have certain legal and practical experience in the management of tax problems in electronic commerce. On the basis of extensive reference to international experience, This paper puts forward some suggestions on how to perfect the tax laws of electronic commerce in China: first, to perfect the laws and regulations of tax entities of electronic commerce; the second is to perfect the tax collection and management law of electronic commerce, and the third is to strengthen the international tax on electronic commerce cooperation.
引文
[1]王君.电子商务税收问题研究[M].北京:中国税务出版社,2006:127-142.
[2]TUMULTY, BRIAN. Supreme Court opens way for states to collect e-commerce sales tax[J].Bond Buyer,2018(390):1.
[3]李绍平,徐嘉南.欧盟电子商务增值税政策对我国的启示[J].哈尔滨商业大学学报(社会科学版),2006(2):56-58.
[4]宋修广,孙显程,王世君,等.电子商务税收征管的国际借鉴与思考[J].中外企业家,2016(1):114-116.
[5]杨阳.我国电子商务税收立法问题研究[D].西安:西北大学,2008.
[6]吴应甲.电子商务税收法律制度探究[D].成都:西南财经大学,2011.
[7]易奉菊.国际税收理论、实务与案例[M].上海:立信会计出版社,2017:13-20.
[8]何杨.国际税收规则变革与中国的应对[M].北京:经济科学出版社,2017:62-69.
(1)中国政府法制信息http://www.chinalaw.gov.cn/art/2017/1/24/art_15_196013.html。
(2)台州政府法制网:http://www.tzzffz.gov.cn/art/2017/12/6/art_845_1062368.html。
(3)国家税务总局网站:http://www.chinatax.gov.cn。
(4)财政部网站:http://www.mof.gov.cn/index.htm。
(5)奎尔公司诉北达科他州案(Quill Corp.v.North Dakota):1992年,美国最高法院裁定,网上零售商如果在买家所在州没有实体店则无需向消费者收取销售税,该判例成为此后美国法院处理电子商务税收案件的重要参考和依据。
(6)商务部网站:http://www.mofcom.gov.cn/。
(7)经济合作与发展组织,简称经合组织(OECD),是由36个市场经济国家组成的政府间国际经济组织,旨在共同应对全球化带来的经济、社会和政府治理等方面的挑战,并把握全球化带来的机遇。
(8)BEPS:Base Erosion and Profit Shifting,税基侵蚀和利润转移,是指跨国企业利用国际税收规则存在的不足,以及各国税制差异和征管漏洞,最大限度的减少其全球总体的税负,甚至达到双重不征税的效果,造成对各国税基的侵蚀。
[2]TUMULTY, BRIAN. Supreme Court opens way for states to collect e-commerce sales tax[J].Bond Buyer,2018(390):1.
[3]李绍平,徐嘉南.欧盟电子商务增值税政策对我国的启示[J].哈尔滨商业大学学报(社会科学版),2006(2):56-58.
[4]宋修广,孙显程,王世君,等.电子商务税收征管的国际借鉴与思考[J].中外企业家,2016(1):114-116.
[5]杨阳.我国电子商务税收立法问题研究[D].西安:西北大学,2008.
[6]吴应甲.电子商务税收法律制度探究[D].成都:西南财经大学,2011.
[7]易奉菊.国际税收理论、实务与案例[M].上海:立信会计出版社,2017:13-20.
[8]何杨.国际税收规则变革与中国的应对[M].北京:经济科学出版社,2017:62-69.
(1)中国政府法制信息http://www.chinalaw.gov.cn/art/2017/1/24/art_15_196013.html。
(2)台州政府法制网:http://www.tzzffz.gov.cn/art/2017/12/6/art_845_1062368.html。
(3)国家税务总局网站:http://www.chinatax.gov.cn。
(4)财政部网站:http://www.mof.gov.cn/index.htm。
(5)奎尔公司诉北达科他州案(Quill Corp.v.North Dakota):1992年,美国最高法院裁定,网上零售商如果在买家所在州没有实体店则无需向消费者收取销售税,该判例成为此后美国法院处理电子商务税收案件的重要参考和依据。
(6)商务部网站:http://www.mofcom.gov.cn/。
(7)经济合作与发展组织,简称经合组织(OECD),是由36个市场经济国家组成的政府间国际经济组织,旨在共同应对全球化带来的经济、社会和政府治理等方面的挑战,并把握全球化带来的机遇。
(8)BEPS:Base Erosion and Profit Shifting,税基侵蚀和利润转移,是指跨国企业利用国际税收规则存在的不足,以及各国税制差异和征管漏洞,最大限度的减少其全球总体的税负,甚至达到双重不征税的效果,造成对各国税基的侵蚀。