【作者】 陈鑫；

【导师】 唐明； 何振华；

【作者基本信息】 湖南大学 ， 税务（专业学位）， 2020， 硕士

【摘要】 C2C电子商务模式凭借其灵活、便捷等特点,正逐渐成为人们工作、学习和生活不可替代的一种交易方式,特别在这次新冠病毒疫情期间,这种交易模式为人们生活提供了很大的便利。目前我国对于B2B和B2C模式电子商务的税收征管相对完善,而对于C2C这种新兴模式的税收征管非常欠缺,如果放任其发展,不仅会给我国的税收收入造成巨大的损失,也会给实体经济带来巨大的冲击,同时也不利于电子商务整个行业的发展。2019年我国实施了新的《电商法》,第一次以法律的形式规定电子商务个人经营者具有登记纳税的义务,并规定了电子商务平台具体的监管义务,这意味着我国开始将税收监管的单位扩大到C2C电子商务领域,本文在此背景下,探讨如何完善我国电子商务的税收征管体系具有重要意义。由于我国的电子商务个人经营者比较分散,税务机关与个人经营者存在严重的信息不对称性,而电子商务的交易都会借助第三方平台,故本文借助第三方平台构建我国税收征管体系,从而完善我国C2C电子商务的税收征管。首先,通过研究C2C电子商务税收征管有关的政策规定,以及我国第三方平台协助税务机关进行征管的现状,分析出目前我国第三方平台在协助电子商务税收征管中存在市场主体登记制度落实不到位、电子发票应用不足、税收管辖权不确定等问题。其次,第三方平台在我国电子商务税收征管中扮演着非常重要的角色,而我国目前税务机关与第三方平台合作的进程比较缓慢,本文通过建立税务机关与第三方平台合作的博弈模型,研究如何促进第三方平台协助税务机关征管,以及如何确保其保持长期诚信合作。最后,借鉴国际上其他国家利用第三方平台协助C2C电子商务进行税收征管的经验、我国第三方平台在协助税务机关征管中存在的不足以及税务机关与第三方平台博弈模型得出的结论,提出完善我国C2C电子商务税收征管的建议,主要包括两部分,一方面通过基于第三方交易、物流、支付三大平台建立税收征管体系,另一方面通过实施奖励与惩罚相结合的措施来促进第三方平台与税务机关保持长期诚信合作。更多还原

【Abstract】 With its flexible and convenient characteristics,C2 C e-commerce mode is gradually becoming an irreplaceable way of transaction for people to work,study and live,especially during the novel coronavirus epidemic.This transaction mode provides great convenience for people’s lives.At present,the tax collection and management of B2 B and B2 C e-commerce in China is relatively perfect,but the tax collection and management of C2 C is very deficient.If it is allowed to develop,it will not only cause huge losses to China’s tax revenue,but also bring a huge impact to the real economy.At the same time,it is not conducive to the development of the whole e-commerce industry.In 2019,China implemented the new Electronic Commerce Law,which stipulated for the first time in the form of law that individual operators of e-commerce have the obligation to register and pay taxes,and stipulated the specific supervision obligations of e-commerce platform.this means that our country begins to expand the units of tax supervision to the field of C2 C e-commerce.under this background,it is of great significance to discuss how to improve the tax collection and management system of e-commerce in our country.Because the individual operators of e-commerce in our country are scattered,there is a serious information asymmetry between the tax authorities and individual operators,and the transactions of e-commerce will rely on the third-party platform,so this paper constructs the tax collection and management system of our country with the help of the third-party platform.in order to improve the tax collection and management of C2 C e-commerce in our country.First of all,by studying the relevant policies and regulations of C2 C e-commerce tax collection and management,as well as the current situation of third-party platforms assisting tax authorities in tax collection and management in our country,it is analyzed that there are some problems in the third-party platform in our country,such as inadequate implementation of market subject registration system,insufficient application of electronic invoices,uncertain tax jurisdiction and so on.Secondly,the third-party platform plays a very important role in the tax collection and management of e-commerce in our country,but the process of cooperation between the tax authorities and the third-party platform is relatively slow at present.This paper establishes a game model of cooperation between the tax authorities and the third-party platform to study how to promote the third-party platform to assist the tax authorities in tax collection and management,and how to ensure that they maintain long-term good faith cooperation.Finally,drawing lessons from the experience of other countries in the world in using third-party platforms to assist C2 C e-commerce in tax collection and management,the shortcomings of China’s third-party platforms in assisting tax authorities in tax collection and management,and the conclusions drawn from the game model between tax authorities and third-party platforms,this paper puts forward some suggestions on how to improve the tax collection and management of C2 C e-commerce in China,which mainly includes two parts.On the one hand,through the establishment of tax collection and management system based on the three major platforms of third-party transactions,logistics and payment,on the other hand,through the implementation of measures combining reward and punishment to promote long-term honest cooperation between third-party platforms and tax authorities.更多还原