【作者】 于波；

【导师】 王彦明；

【作者基本信息】 吉林大学 ， 法律， 2004， 硕士

【摘要】 我国电子商务正以不可阻挡之势迅猛发展，向现行税收制度、税收政策、税务管理、国际税收规则提出了新的挑战。本文从以下三部分内容研究我国电子商务的有关税收征管法律问题：第一章　电子商务的定位与特征从国际上对电子商务的界定出发，比较学术界对电子商务定义的异同，分别从电子商务活动的性质、电子商务活动的过程、电子商务活动的技术等三个角度来分析电子商务活动的实质。与传统经济模式相比，电子商务具有无可比拟的优势，具有交易空间大、交易虚拟化、交易成本低、交易效率高、技术集成性、可扩展性等六个特征。法律规范现实生活中的社会关系，因此，把任何一项经济业务纳入税收征管，必须首先研究该项经济活动的规律，之后才能分析就哪个环节、哪项收入或所得征税，如何征税的问题。我国目前电子商务采取的模式主要有BTOB（商家对商家）模式、BTOC（商家对个人消费者）模式、CTOC（个人消费者对个人消费者）模式、BTOG（企业对政府）模式，CTOB（个人消费者对商家）模式。BTOB模式无疑占据着极其重要的地位，对税收征管的影响也是最大的。第二章　税收征管领域面临的法律困境与挑战电子商务使得以传统商务形式为基础的税收领域受到强烈冲击，面临以下五个方面的困境与挑战：在税务监管方面，由于网上贸易难以监控、中介作用弱化、信息服务收取的费用难以稽查、网上知识产权的销售活动难以稽核、广告收入应征税款存在流失风险、互联网为纳税人避税提供了高科技手段等方面的原因造成税收流失严重。 <WP=55>在税务稽查方面，因审计基础的缺失、电子证据的法律地位难以确认、税务机关获取信息困难、税务检查取证困难等方面原因，税务稽查难度加大在税法适用方面，由于纳税人确定困难、纳税人身份确认困难、纳税义务发生地确定困难、所得来源地确认困难、纳税所得的界限模糊、进出口管理困难六个方面的原因，也造成了一定的混乱。在税收管辖权方面，在Internet贸易的发展弱化了来源地税收管辖权的同时，居民(公民)税收管辖权受到了严重的冲击。在税务日常管理方面，日常管理遇到了不小的障碍。一是纳税人日常管理的难度增加；二是对发票管理提出了新要求；三是对纳税人的日常检查难以完全依赖于入户检查；四是需要对纳税人自我申报纳税提供更多更广泛的服务；五是采用源泉管辖和代扣代缴等控管方式困难增多；六是电子报税实施难。第三章　电子商务税收征管法律体系的构筑与完善构筑与完善我国电子商务税收征管法律体系，首先要从我国电子商务的实际，以及我国的税收征管法律体系的实际出发，研究和确定我国电子商务税收征管立法的原则，并在此基础上构筑我国电子商务税收征管法律的基本框架。电子商务的发展呼唤新的法律体系的出现，需要法律来进行规范与引导。构筑与完善电子商务的税收征管法律体系首先就是适应电子商务发展的要求。要解决电子商务带来的税收征管问题，应该运用系统论的观点，重新审视涉及的各个法律部门，综合性的考虑各个法律要素。构筑与完善电子商务的税收征管法律体系也是适应税收征管的需要。构筑与完善电子商务税收征管法律体系应遵循两方面的原则：基本原则（包含中立性原则、扩展性原则、协同性原则、系统性原则四个原则）<WP=56>和具体原则（包含注重税收原则灵活性原则、发展新技术原则、不阻碍电子商务发展原则、坚持发展中国家立场原则、加强国际税收合作原则等五个方面）。在构筑与完善电子商务税收征管法律体系时，主要围绕以下几个方面的要素来进行：税收原则的确立（税收制度必须具有法律的明确性和纳税的公平性）；税收管辖权原则的确立（实行居民管辖权和收入来源地管辖权并重的原则）；税务检查证据的确立（应当确立电子证据的法律地位）；税务机关权力的授予（应当在法律中确认税务机关对电子交易数据的稽查权，对财务软件的严格备案审查制度等）；税收法律制度的国际一体化（要积极加强国际间税收政策的协调和税务管理的合作，进一步完善和建立国际税收协调机制）；执法手段的现代化（征管方式的电子化、电子税务局的建立、征管信息的共享）。电子商务的飞速发展，既给税务部门带来了新的机遇，又提出了挑战，电子商务税收征管的规范化、体系化还需要一个长期的过程，需要不断完善各项法律制度。更多还原

【Abstract】 Electronic commerce in China has been growing vigorously in China now, which throws a new challenge to the existing taxation system, tax policies, tax administration, and international taxation rules. This thesis discusses legal issues concerning tax collection and administration of electronic commerce in China in the following three parts.Chapter I. Definition and characters of electronic commerce Based on international definition of electronic commerce, it analyzes the nature of electronic commerce in three aspects of character of electronic commerce, process of electronic commerce, and technology of electronic commerce. Compared with traditional economic modes, the electronic commerce has unparalleled advantages featured by major characters of large space of transaction, virtualization convenience, low cost of transaction, high efficiency of transaction, technological integration, and expansion availability. Laws can standardize social relations in real life. Therefore, to include any economic business into tax collection and administration, we must firstly study the rules of the economic activity involved before analysis of such issues as which link or which item of income should be covered in tax collection, and how to collect the tax. Now, main modes of electronic commerce adopted in China include BTOB (Business to Business), BTOC (Business to Consumers), CTOC (Consumers to Consumers), BTOG (Business to Government), and CTOB (Consumers to Business), where, BTOB certainly occupies very important position, and produces the largest influence on tax collection and administration. Chapter II. Difficulties and challenge to tax collection and administration Electronic commerce produces tremendous impact on tax collection and <WP=57>administration in form of traditional commerce, enabling it to envisage difficulties and challenge in the following five aspects: In the aspect of tax supervision, loss of tax revenue is serious because on-net trade is difficult to control, intermediary function is weakened, information service charge is hard to check, sale activities involving knowledge property of network is difficult to investigate, risk of loss in tax collectable from advertisement income exists, and Internet provides high-tech means for taxpayers to evade the tax. Concerning tax inspection, there are increased difficulties for tax inspection because basis for audit is insufficient, the legal position of electronic evidence is hard to confirm, tax authorities have difficulties in obtaining information, and tax officers is difficult to take evidence, etc. In consideration of taxation disposal, reasons in the following six aspects also cause some disorders, i.e. difficulties to confirm the taxpayer, difficulties to confirm the status of taxpayer, difficulties to confirm origin of income, difficulties to define taxable income, and difficulties to manage import and export. In view of taxation jurisdiction, development of trade on Internet weakened taxation jurisdiction in origin of tax, producing heavy impact on tax jurisdiction of residents (citizens). As for daily management of tax, there are considerable barriers. Firstly, difficulties are increasing in daily management of taxpayers; secondly, new requirements are raised for management of invoice; thirdly, daily inspection to taxpayers relies on visit inspection; fourthly, more widely service should be offered for self declaration of taxpayers; fifthly, there are increased difficulties in tax source management and control modes of withholding and remitting; and sixthly, it is difficult for implementation of electronic tax declaration. Chapter III. Construction and perfection of legal system for tax collection and administration of electronic commerce <WP=58>To construct and perfect legal system for tax collection and administration of electronic commerce, we must start from the practice of electronic commerce in China and practical situation about legal system for tax collection and administration in China to study and establish princ更多还原