电子商务税收征管问题探究

论文总字数：22469字

摘 要

2020年初，新冠肺炎的大流行席卷全球。中国人民响应政府的号召，在疫情流行期间严格遵守现居住地疫情防控的要求，尽量减少不必要的出行，不参加聚集性活动，做好居家环境卫生。在疫情期间，足不出户便可以依靠电子商务平台购买各类生活用品，各种外卖平台和商家坚持工作，为广大群众的生活提供了强有力的保障。在《中国电子商务报告》中指出，电子商务在疫情期间为我国的经济发展起到重要作用。电子商务在为我国经济带来进步和发展的同时，相伴而生许多的问题，而这里探讨的重点就是电子商务中的税收征管问题。电子商务的税收征管相关讨论不止，有关于电子商务中涉及到的信用问题、税务问题屡屡被提起，但我国一直没有一套独特的、适宜我国国情的税收征管程序和模式以解决我国电子商务税收征管出现的问题。

本文运用文献研究法和案例分析法，解释了电子商务的概念和特点、电子商务税收征管的概念，分析了电子商务中涉及主要税种的税收流失和我国电子商务税收征管的现状，揭示了电子商务税收征管方面可能存在的不足、电子商务给税收征管带来的挑战。试图提出针对电子商务税收征管相关的建议。其中也引用实例进行分析，浅显分析证实我国电子商务税收征管中涉及到的部分问题。完善和优化电子商务法律体系，积极探索税收征管的新模式，是我国电子商务税收征管工作的有效方法。除此之外，为了解决我国电子商务税收征管问题，还可以参考其他国家和地区的做法。但电子商务税收征管不单单应该依靠税务机关，电子商务的企业和个人也应当承担应有的责任、合理正确地纳税；电子商务企业应当协助税务机关、协助建立高效真实的电子商务企业和个人的档案和电子商务交易信息档案以便税务机关核实和督查。电子商务的税收征管问题解决的根本应当由电子商务企业和个人、电子商务平台和税务机关一同建立绿色电子商务纳税环境。

电子商务在抗疫过程中展现出来的无限可能性和能力说明了其本身的价值和生命力，电子商务在疫情期间为我国经济做出积极贡献的同时，也间接解决了部分我国就业和教育问题。但电子商务本身的特点也为税务征收和管理带来了难度。本文研究发现，这些问题不仅仅会造成税收流失，还会破坏社会经济制度的公平。解决这个问题，电子商务税务征收管理的法律体系完善势在必行。为了维护国家税收利益，有关部门应当重视电子商务税务征收管理的问题。

关键词：电子商务；税收征管；税收流失

Research on The Problems of E-commerce Tax Collection Management

Abstract

In early 2020, COVID-19 swept the world. The Chinese people responded to the government"s call to strictly comply with the epidemic prevention and control requirements in their current place of residence during the epidemic by minimising travel, refraining from attending gatherings and practising good environmental hygiene at home. During the epidemic, it was possible to rely on e-commerce platforms to buy all kinds of household goods without leaving home, and various takeaway platforms and merchants persisted in their work to provide a strong guarantee for the livelihood of the general public. In China’s E-Commerce , it was noted that e-commerce played an important role in the economic development of China during the epidemic. While e-commerce has brought progress and development to our economy, it has been accompanied by many problems, and the focus of the discussion here is on tax collection and management in e-commerce. The tax collection and management of e-commerce has been discussed more than once, and the credit and tax issues involved in e-commerce have been raised time and again, but China has not had a unique set of tax collection and management procedures and models suitable for our national conditions to solve the problems arising from the tax collection and management of e-commerce in China.

Using literature analysis and empirical analysis, this paper explains the concept and characteristics of e-commerce, the concept of e-commerce tax collection and management, analyses the tax loss involving major taxes in e-commerce and the current situation of e-commerce tax collection and management in China, reveals the possible deficiencies in e-commerce tax collection and management, and the challenges of e-commerce to tax collection and management. Some humble ideas are put forward in an attempt to put forward superficial suggestions related to e-commerce tax collection and management.Examples are also cited therein for analysis, and a superficial analysis confirms some of the problems involved in the tax collection and management of e-commerce in China. Improving and optimising the legal system of e-commerce and actively exploring new models of tax collection and management are effective ways to manage the tax collection and management of e-commerce in China.In addition, in order to solve the problem of e-commerce tax collection and management in China, we can also refer to the practices of other countries and regions.However, e-commerce tax collection and management should not only rely on the tax authorities, but e-commerce enterprises and individuals should also take their due responsibility and pay taxes reasonably and correctly, and e-commerce enterprises should assist the tax authorities and help establish efficient and authentic e-commerce transaction files for verification by the tax authorities. E-commerce enterprises and individuals, e-commerce platforms and tax authorities should work together to establish a green e-commerce tax environment.

The infinite possibilities and capabilities shown by e-commerce in the fight against the epidemic illustrate its own value and vitality. While making a positive contribution to our economy during the epidemic, e-commerce has also indirectly solved some of our employment and education problems. However, the inherent characteristics of e-commerce also make it difficult to collect and manage taxes.This paper finds that these problems do not only cause tax leakage, but also undermine the fairness of the social and economic system. To solve this problem, it is imperative that the legal system of e-commerce tax collection and management be improved. In order to safeguard national tax interests, the relevant authorities should pay attention to the issue of e-commerce tax collection and management.

Keywords: Electronic Commerce; Tax Collection And Management; Tax loss

目 录

摘 要 1

Abstract 3

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 2

第二章 相关文献综述 3

2.1 关于电子商务涉及税种 3

2.2 关于电子商务的逃税避税问题 4

2.3 关于电子商务的税收征管体系 4

2.4 关于电子商务税收征管问题的解决办法 4

第三章 电子商务概述与税收征管概述 6

3.1 电子商务的概念和特点 6

3.1.1 电子商务的概念 6

3.1.2 电子商务的三种模式 6

3.1.3 电子商务的特点 6

3.2 税收征管的概念 7

第四章 我国电子商务税收征管现状分析 8

4.1 我国电子商务税收征管现状 8

4.1.1 电子商务税收征管中涉及到的主要税种 8

4.1.2 电子商务税收征管中涉及到的企业和个人纳税问题 9

4.2 我国电子商务对税收征管制度的挑战 10

4.2.1 电子商务的资金流转具有隐蔽性 10

4.2.2 电子商务税务登记执行性低 10

4.2.3 电子商务的税收信息追踪难 10

第五章 我国电子商务税收征管案例分析 11

5.1 案例简介 11

5.1.1 苏宁业务现状 11

5.1.2 苏宁财务现状 12

5.2 纳税情况分析 13

5.2.1 企业缴纳税种及名义税负情况 13

5.2.2 企业实际税负状况 14

5.3 税收征管方面存在的问题 17

第六章 我国电子商务税收征管建议 19

6.1 优化和完善电子商务法律体系和电子商务制度 19

6.1.1 优化和完善电子商务法律体系和税务登记制度 19

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