电子商务对国际税法的影响-法学毕业论文

北京联合大学毕业论文毕业论文题目：电子商务对国际税法的影响姓名：刘其学号：2008010315030学院：应用文理学院专业：法学指导教师：黄远龙协助指导教师：2012年2月18日北京联合大学毕业论文I摘要上个世纪九十年代以来，随着计算机技术的发展以及互联网应用与普及，网络不仅实现了的普遍化、全球化，而且实现了从简单的信息传递向商业发展的根本转变，从而衍生出一种比传统贸易更加先进的交易模式，这就是电子商务。当今社会，电子商务不仅让传统贸易领域进行了翻天覆地的变革，而且逐渐渗透到各行各业，成为人们生活不可或缺的一部分。但是人们在享受其带来巨大经济利益的同时,由于它具有天然的涉外特点以及交易手段的自由化、数字化和全球化，从而对现有的税收理念、税收法制以及税务管理带来了不小的冲击与挑战。本文首先介绍电子商务的形成与发展，然后进一步说明电子商务的特点、概念及其运行规律，并且探讨电子商务的应税性问题。随后，对于电子商务给国际税收带来的冲击从国际税法构成要素、税收管辖权、税收征收和税收管理原则四大方面进行深入细致的阐述。再从法律和时间的角度为我们的国际税收政策适用的法律制度提供了一些切实的对策和的建议。最后，简明扼要归纳国际税收在电子商务的影响下，我国应该采取的策略。总之，电子商务给国际税法带来了变革与创新，同时也为国际税收带来新的机遇与契机。建立一种符合我国电子商务税收法律制度，不仅给中国税收部门和研究学者带来新的挑战，也为电子商务这种新兴的交易模式指明了方向。关键词：国际税法跨国电子商务常设机构税收管辖权北京联合大学毕业论文IIAbstractIntheearlyninety’s,withthedevelopmentofcomputertechnologyandInternetapplicationandpopularization,networknotonlyrealizeuniversality,globalization,andrealizesfromsimpleinformationtransfertocommercialdevelopmentofthebasictransition,whichspreadsoutakindofmoreadvancedthanthetraditionaltrademode,thisiselectronicbusiness.Intoday'ssociety,theelectroniccommerceisnotonlyletthetraditionaltradeareasforthegreatchange,andgraduallypermeateallwalksoflife,becomeanintegralpartoflife.Butpeopleintheenormouseconomicinterestsenjoyatthesametime,becauseithasnaturalfeatures,andtheforeigntradeliberalizationofmeans,digitalandglobalization,andontheexistingtaxidea,thetaxlaws,andthetaxmanagementbroughtlotsofimpactandchallenges.Thisarticleintroducestheformationanddevelopmentofelectroniccommerceandthenexplainthefeaturesofe-business,conceptanditsoperationrule,anddiscussestheelectroniccommerceproblem.Then,fortheelectroniccommercetotheimpactoftheinternationaltaxrevenuefrominternationaltaxelements,thetaxrevenuejurisdiction,thetransnationalobtainedclassificationruleandstandingbodyprinciplefouraspectsofthedeepanddetailedinthispaper.AndfromtheAngleoflawandtimeforourinternationaltaxpoliciesapplylegalsystemprovidessomepracticalcountermeasuresandSuggestions.Finally,summarizedinbriefandinternationaltaxundertheinfluenceofe-commerce,Chinashouldadoptstrategy.Inshort,theelectroniccommercebringstotheinternationaltaxlawreformandinnovation,butalsobringsnewopportunitiesforinternationaltaxrevenueandopportunity.Establishconformcorrespondtoourcountryelectroniccommercetaxationlawsystem,notonlytothetaxdepartmentsandresearcherstobringanewchallenge,andalsofortheelectroniccommercethisemergingtradepatternispointedout.KeyWords：InternationaltaxlawTransnationale-commerceStandingbodyTaxjurisdiction北京联合大学毕业论文III目录摘要...............................................................IABSTRACT..............................................................II引言...............................................................11电子商务概论.........................................................21.1电子商务的概念及运行特征............................................21.1.1电子商务的概念....................................................21.1.2电子商务的特征....................................................21.1.3电子商务的运行特征................................................21.2电子商务的应税性分析................................................31.2.1对电子商务征税或免税分歧..........................................31.2.2从法律经济学角度分析电子商务的应税性..............................32电子商务对国际税法的影响.............................................42.1电子商务对国际税法构成要素的影响....................................42.1.1难以确定税收主体身份..............................................42.1.2课税对象的界限模糊................................................52.1.3难以确定纳税地点..................................................52.2电子商务对税收管辖权的影响..........................................52.2.1收入来源地税收管辖权弱化..........................................52.2.2居民税收管辖权受到影响............................................62.2.3税收管辖权冲突....................................................72.3电子商务对税收征收的影响............................................72.3.1传统课税凭证消失..................................................72.3.2国际逃税避税现象愈演愈烈.........................................82.3.3征税盲区扩大益重要................................................82.4电子商务对税收管理的影响............................................82.4.1税收稽查日益重要..................................................82.4.2海关监管难度加大..................................................92.4.3税收登记管理难度增加..............................................93我国应对跨国电子商务的应对措施.......................................93.1建立和完善电子商务相关的法律制度....................................93.1.1出台电子合同法....................................................93.1.2出台电子货币法....................................................93.1.3加强网络安全制度..................................................93.1.4完善各个部门法有关电子商务的内容..................................93.2明确电子商务税收立法原则...........................................103.2.1税收公平原则.....................................................103.2.2税收中性原则.....................................................103.2.3弹性原则和简易原则...............................................10北京联合大学毕业论文IV3.2.4采用阶段性税收政策...............................................103.3进一步完善税收实体法...............................................103.3.1完善现有法律..................................