發(fā)布時間：2018-03-22 13:27

  本文選題：數(shù)字產(chǎn)品　切入點：電子商務(wù)　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著互聯(lián)網(wǎng)信息技術(shù)的發(fā)展,我國進(jìn)入了“互聯(lián)網(wǎng)+”時代,電子商務(wù)的交易量也突飛猛進(jìn),根據(jù)數(shù)據(jù)調(diào)查顯示,2015年我國電子商務(wù)網(wǎng)絡(luò)零售規(guī)模已經(jīng)達(dá)到3.8萬億元,成為世界性的電子商務(wù)大國。電子商務(wù)逐漸取代傳統(tǒng)的交易方式,潛移默化地改變著人們的生產(chǎn)和生活。電子商務(wù)作為一種新型的交易模式和傳統(tǒng)的商務(wù)有較大的不同。在電子商務(wù)的交易中,交易對象分為有形的商品和無形的商品,我國針對有形的商品,在稅制上已有明確的規(guī)定。而作為無形商品的數(shù)字產(chǎn)品作為新型商品因其獨特的物理、經(jīng)濟(jì)學(xué)特征,以其易改變、虛擬化、無界性以及易復(fù)制等特點,給稅收征管帶來了一系列難題,值得我們深思和研究。目前對于數(shù)字產(chǎn)品電子商務(wù)的征稅問題存在兩大派別,即征稅和不征稅。深入的分析其根源不難發(fā)現(xiàn),各國都是出于各自的根本利益出發(fā),維護(hù)自身在國際稅收中的合法權(quán)益。其中,在征稅的陣營中,又分為開征新稅和不開征新稅兩大陣營。我國作為發(fā)展中國家,應(yīng)當(dāng)從自身的利益出發(fā),高度的重視數(shù)字產(chǎn)品的稅收征管問題,鑒于我國的稅制體系尚不完善,稅收法律體系尚不健全。筆者認(rèn)為,對于數(shù)字產(chǎn)品電子商務(wù)稅收征管問題,需要多部門、多渠道合力來完成,在稅種的選擇方面可以使用原有的稅制,在起征點、常設(shè)機(jī)構(gòu)等特殊概念的認(rèn)定上要具有創(chuàng)新的思維,針對數(shù)字產(chǎn)品的特點,做出合理的判定標(biāo)準(zhǔn)。縱觀國內(nèi)外專家的研究不難發(fā)現(xiàn),大家研究的領(lǐng)域多集中在電子商務(wù)大的背景下,對于電子商務(wù)下交易對象的細(xì)分,研究者少之又少。目前,國內(nèi)對數(shù)字產(chǎn)品電子商務(wù)這一逐漸興起的交易模式征管力量非常薄弱,這同數(shù)字產(chǎn)品不可估量的市場價值不成正比。因此,對于數(shù)字產(chǎn)品電子商務(wù)的研究具有創(chuàng)新的思想,也符合了現(xiàn)實經(jīng)濟(jì)發(fā)展的需求。本文從數(shù)字產(chǎn)品、電子商務(wù)的含義和特點入手,深入的分析數(shù)字產(chǎn)品交易的實質(zhì),接下來列舉我國數(shù)字產(chǎn)品電子商務(wù)的現(xiàn)狀及存在的一系列問題,并提出典型國家數(shù)字產(chǎn)品電子商務(wù)稅收征管的借鑒,在此基礎(chǔ)上提出符合我國國情的基本構(gòu)想。
[Abstract]:With the development of Internet information technology, China has entered the era of "Internet", and the volume of e-commerce transactions has also increased by leaps and bounds. According to the survey of data, the scale of e-business network retail in China has reached 3.8 trillion yuan in 2015. Become a big country of electronic commerce in the world. Electronic commerce is gradually replacing the traditional way of transaction. E-commerce, as a new type of trade mode, is different from traditional commerce. In the transaction of E-commerce, the trading object is divided into tangible commodity and intangible commodity. In our country, there is a clear stipulation in the tax system for tangible goods. As a new type of commodity, the digital product, as an intangible commodity, because of its unique physical and economic characteristics, is characterized by its easy to change, virtualize, unbounded and easy to reproduce. It brings a series of difficult problems to tax collection and management, which is worth our deep thinking and research. At present, there are two major factions in the taxation of electronic commerce of digital products, that is, taxation and non-taxation. It is not difficult to find out the root cause of this problem by in-depth analysis. All countries, out of their fundamental interests, safeguard their legitimate rights and interests in international taxation. Among them, in the camp of taxation, there are two camps: new taxes and no new taxes. China is a developing country. We should attach great importance to the tax collection and management of digital products from our own interests. In view of the fact that the tax system of our country is not perfect, the tax legal system is not perfect. We need multi-sector and multi-channel joint efforts to accomplish this. We can use the original tax system in the choice of tax categories. We should have innovative thinking in the identification of special concepts such as the starting point, the permanent establishment, and so on, aiming at the characteristics of digital products. Make a reasonable judgment standard. It is not difficult to find that most of the research fields are focused on the background of electronic commerce, and there are very few researchers on the subdivision of trading objects under electronic commerce. The domestic collection and management of electronic commerce of digital products is very weak, which is not proportional to the inestimable market value of digital products. Therefore, the research on electronic commerce of digital products has innovative ideas. This paper starts with the meaning and characteristics of digital products and electronic commerce, and deeply analyzes the essence of digital product transaction. Then it lists the current situation and a series of problems of electronic commerce of digital products in our country, and puts forward the reference of tax collection and management of electronic commerce of digital products in typical countries, on the basis of which, it puts forward the basic conception which is in line with the national conditions of our country.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F724.6;F715.5

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