【作者】 周生军；

【导师】 李泳；

【作者基本信息】 华东政法学院 ， 法律， 2003， 硕士

【摘要】 《论电子商务下国际税收的管辖权及中国相关立法建议》一文主要就电子商务背景下的国际税收管辖权作一个论述,并借鉴国际相关组织、发达国家及发展中国家在这个问题上的理论主张与实际操作,以期在理论上能有一定程度的探讨,并对国内的税收主管机关及相关企业有所实际的帮助。本文研究方法主要采用了两种:资料研读和实务调查。在最大可能获取中文资料的基础上,学生还参阅了部分外文资料及论文。实务调查主要在以学生在律师事务所实习期间所实际接触到的客户,了解他们的想法,并与从事实务的律师进行过深入地意见交换。此外,学生还尽可能地利用现代化的互联网进行了部分论著、论文及相关资料的收集。《论电子商务下国际税收的管辖权及中国相关立法建议》一文主要分为五章,另外与导言及结束语,共有三万五千余字。在导言部分,学生主要是为了引出此篇论文的主题——电子商务下国际税收的管辖权,共论述了三个问题:互联网与电子商务的迅猛发展;(国际)税收流失严重;重申国际税收管辖权。第一章分别对电子商务及国际税收管辖权的一些基本概念及问题进行了解释;概括出电子商务背景下的国际税收管辖权现状的三个特点;总结了电子商务背景下的国际税收管辖权的三个特点;分析了电子商务背景下的国际税收管辖权问题产生的经济、政治和法律方面原因;阐明研究该问<WP=4>题的理论意义与实践价值。第二章主要对居民(公民)税收管辖权和收入来源地(地域)税收管辖权进行了评述,并分析了上述两种传统税收管辖权在互联网时代所面临的挑战,着重分析了收入来源地在互联网时代所面临的诸如常设机构等的挑战。第三章主要论述了在电子商务下的国际税收管辖权确定的原则及标准。第四章主要阐述了国际组织、发达国家和发展中国家对这个问题的理论主张和实际做法。第五章是对我国立法的建议。分析了我国目前对此问题的现状并提出了我国立法的原则和目的,并根据我国现实的国情,就电子商务下的国际税收管辖权提出了实际对策和税收征管程序设想。在最后的代结语,学生提出了由管辖权入手重构我国的涉外税法体系的设想,虽然很不成熟,但这是一个设想,目的是想引起更多学者的注意和重视,以期为我国国际税法学科研究取得更大的进步。纵观全篇论文,学生觉得在诸多方面还存在着不足与欠缺,一方面是由于资料的匮乏;但最主要的还是学生自身学识粗浅造成的。此文中的一些观点,独创性谈不上,最多只能算是一点感想而已。学生在前人研究的基础上,提出了此问题产生的原因,分析了传统的国际税收管辖权的特点,并提出了它们在电子商务背景下所受到的挑战,进而提出学生的一点看法:在目前的中国,应加强传统学说的研究,对电子商务下的国际税收管辖权我们应坚持基于消费者管辖权的模式,对电子商务是否征税,我们应从国家利益出发,暂时持观望态度。更多还原

【Abstract】 The international tax jurisdiction of the e-commerce and the advices for Chinese legislation is the title of the paper. It focuses on the international tax jurisdiction of the e-commerce, and uses the theories and practices which are adopted by international organizations, developed countries and developing countries for reference. The aim of this paper is to discuss the theories in certain degree and provide some practical help to the tax administration and the e-commerce enterprises.The study methods of this paper are main two kinds: one is the data studying, the other is practical investigation. On the base of the most Chinese information available, the writer references some English materials and papers. The practical investigation main depends on the clients that the writer could contact in L&A law firm, and exchanges the views on the issue from the lawyers. Furthermore, the writer uses the internet to seek some works, papers and information related as can as possible.<WP=6>The international tax jurisdiction of the e-commerce and the advices for Chinese legislation divides main five parts, adds the introduction and tag, the paper is with 35,000 Chinese words. In the introduction, the writer discusses three questions for leading this paper’s main point, the international tax jurisdiction of the e-commerce: the fast development of the internet and e-commerce; international tax loses heavily; re-express the international tax jurisdiction of the e-commerce.The first part explains some basic concepts and questions of the e-commerce and the international tax jurisdiction; generalizes the three points of the international tax jurisdiction of the e-commerce; summarizes the three characteristics of the international tax jurisdiction of the e-commerce; analyses the economic, political and legal reasons of the issue; clarifies the theory meaning and the practical value.The second part reviews the tax residence jurisdiction and the source of income jurisdiction, analyses the challenges of two traditional jurisdictions under the e-commerce environment, especially discusses the source of income jurisdiction.The third part main addresses the principles and standards of the international tax jurisdiction of e-commerce.The forth part main expatiates the theories and practices of the international organizations, developed countries and developing countries on the issue.The fifth part is the legislation advices to our government. The <WP=7>writer analyzes the international tax jurisdiction status in China at present, and advances the legal principles and aims to this issue. And according to the Chinese reality, the writer puts forward the practical countermeasures of the international tax jurisdiction of e-commerce and the imagination for the taxation levying.In the last tag, the writer lodges to re-construct the international system from the jurisdiction, although it is not mature, is only assumption, the aim is to arose more scholars’ attention, and could gain more progress on the international tax subject study. There are more shortages and deficiencies in this paper. There are two reasons, one is the data lack; the other, the most reason is the writer is short of the knowledge. Some views in this paper are just the writer’s sentiments. The writer uses the former studies, advances the issue’s reasons, and analyses the issue’s characteristics, and brings forward the two traditional jurisdictions challenges under e-commerce, and at last, the writer lodges himself view: we should study the traditional theories and insists on the consumer model on the international tax jurisdiction of e-commerce, and whether the administration levy the e-commerce or not, we should pay more the national benefit and take the window-shop attitude.更多还原