论文总字数：24374字

摘 要

随着科学革命的进一步发展，成熟的互联网技术得到普遍推广，电子商务的队伍迅速庞大起来，它将信息流、资金流和物流高度结合在一起，在商业圈中形成独具匠心的经营模式，大力推进了贸易渠道的流通，促进经济贸易的进一步发展。电子商务具有多种形式，其中跨境电子商务它从产生以来它就致力于拓宽跨国贸易的发展渠道和延长跨国贸易法发展线路，发挥它独特的优势将世界资源在全球进行重新的合理分配。跨境电子商务如今已成为二十一世纪商务活动的重要形式之一。

电子商务的蓬勃发展给经济带来一阵春风，在获取巨额财富和征税缴税的同时，也带来了前所未有的法律上的问题，尤其是我国目前的电子商务税收政策还隐藏着许多不完善的让人有可乘之机的漏洞，这是税收制度上的一个安全隐患，不仅仅是破坏税收的公平原则，更严重的是导致国家利益的大量流失，严重影响了井然有序的经济秩序，扭曲了收入公平分配。所以，我国应该加强电子商务税收问题的管理，这不仅有利于保护我国的税收权益，平均分配社会主义财富，更有利于促进我国电子商务经济的绿色发展。

目前，有关跨境电子商务所引起的税收法律问题在国际上也是掀起了滔天巨浪，来自各个社会阶层的声音此起彼伏，态度不一，必然引发了国际社会的广泛关注。来自各国学术界的专家和国际组织已经投入和研究这一问题，不少国家和地区已经出台了一些法律法规和政策。本文充分考虑到我国社会主义特色国情，就是对跨境电商征税、如何征税以及征多少税来就行研究探讨。全文主要由这几部分组成。

第一部分：绪论，主要介绍跨境电子商务环境下税收管理的背景、意义以及国内外对跨境电商征税的发展现状。

第二部分：相关概念界定。诠释了跨境电子商务的概念，介绍了跨境电商的特点和发展现状。

第三部分：跨境电子商务税收的必要性。本段主要是收集相关数据和建立适当的数据模型，以此为基础来论证征税与否对我国经济的影响。

第四部分：跨境电商对我国税收制度有了很大的冲击，不仅对税收公平上有很大影响，还产生了一些列问题，比如逃税和税收转移问题。

第五部分：根据国内外的现行法律法规和相关政策，结合我国国情，具体如何完善我国的税收政策。

第六部分：结束语。基于以上研究，旨在完善我国跨境电商税收的不足，提出相关意见和建议，对建设我国社会主义特色道路作出贡献。

关键词：跨境电子商务; 税收征管 ;立法完善

Cross-border Electricity Business Tax Collection and Administration Law Studies

Abstract

With the further development of the scientific revolution, the mature Internet technology are popularized, e-commerce team quickly is huge, it will information flow, capital flow and logistics highly combined together, form a distinctive business model in the commercial circle, and vigorously promote the circulation of trade channels, to promote the further development of economic and trade. Electronic commerce has a wide variety of forms, which cross-border electronic commerce it since its appearance, it is committed to to broaden the development channels of international trade and international trade law development line extension, to play its unique advantages world resources in the world are re allocation. Cross border e-commerce has now become one of the important forms of business activities in twenty-first Century. This will not only contribute to the development of trade, but also contribute to the recovery of the global economy. Therefore, the development of electronic commerce is closely watched from all walks of life. Since 2015, a large number of small and medium enterprises rely on cross-border e-commerce export business driven rapid growth, becoming the main force in the development of foreign trade business. To know our country in 2015, China"s goods trade import and export value of 100 million yuan, while in 2015, China"s GDP was 676708 yuan, exports accounted for 36.33% of gross domestic product

The rapid development of electronic commerce to the economy bring a spring breeze, in acquiring wealth and tax tax at the same time, also has brought the unprecedented legal problems, especially the loopholes in our country at present electronic commerce tax policy also hide many imperfect people have an opportunity, which is a safe hidden tax system. Not only is destruction of the tax fair principle, lead to great loss of national interests is the more serious, serious impact on the economic order of the orderly, distort the fair distribution of income. So, our country should strengthen the management of electronic commerce taxation issues, which is not only conducive to the protection of China"s tax interests, average distribution of the wealth in a socialist society, more conducive to the promotion of green development of e-commerce of our country economy.

At present, the tax legal issues arising from the cross-border electronic commerce in the world but also set off a monstrous waves, from all walks of life sound as one falls, attitude is not a will inevitably lead to the extensive concern of the international community. Experts from various countries and international organizations have been put into and studied this problem, many countries and regions have introduced a number of laws and regulations and policies. This article fully takes into account the situation of our country"s socialism, is the cross-border electricity suppliers, how to levy taxes and how to levy taxes on the line of research and discussion. This paper mainly consists of several parts.

The first part: introduction, mainly introduces the background and significance of cross-border e-commerce environment, and the development status of cross-border electricity suppliers.

The second part: the definition of related concepts. Interpretation of the concept of cross-border

e-commerce, introduced the characteristics and development of cross-border electricity suppliers.

The third part: the necessity of cross-border e-commerce tax. This section is mainly to collect the relevant data and establish an appropriate data model, as a basis to demonstrate the impact of Taxation or not on China"s economy.

The fourth part: cross-border electricity suppliers have a great impact on China"s tax system, not only has a great impact on the tax fairness, but also produced some problems, such as tax evasion and tax transfer.

The fifth part: according to the existing laws and regulations and related policies, combined with China"s national conditions, how to improve China"s tax policy.

The sixth part: concluding remarks. Based on the above research, the aim is to improve the tax revenue of China"s cross-border electricity suppliers, and put forward relevant suggestions and opinions, and make contributions to the construction of the road of socialism with Chinese characteristics.

Key words :Cross-border E-commerce ; tax administration ; Legislative Perfection

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 选题背景与意义 1

1.1.1 文献综述 1

第二章 关键词论述 4

2.1跨境电子商务的概念 4

2.1.2跨境电子商务的发展过程 6

第三章 跨境电子商务税收的必要性 8

3.1征税与否对我国经济的影响 8

3.2对跨境电商是否应当开辟新征税 8

第四章 跨境电子商务税收的发展对我国税收政策的影响 10

4.1我国目前的跨境电商税收立法 10

4.1.1电子商务税收管辖权存在困难 10

4.1.2跨境电子商务使税收管理复杂化 10

4.1.3税种冲突以及缺失标准 11

4.1.4缺乏跨境电商税收稽查制度 11

4.2国际避税现象逐渐增加 12

4.2.1利用国际避税地避税 12

4.2.2滥用国际税收协定避税 12

4.3 与国际税收接轨尚且困难 12

第五章 域外如何实行对跨境电子商务税收的管理 13

5.1美国、欧盟对电子商务税收的态度 13

5.2印度政府如何看待跨境电子商务税收 14

第六章 结合国情，我国应该如何完善对跨境电商的税收制度 15

6.1.逐步完善我国的跨境电商税收制度 15

6.1.1实行跨境电子商务税收登记制度 15

6.1.2改革缴纳征收税的方式 15

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