지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2021.10
- 수록면
- 67 - 83 (17page)
- DOI
- 10.31839/ibt.2021.10.35.67
이용수
초록· 키워드
오류제보하기
Since 2014, China"s cross-border e-commerce has ushered in explosive development, constantly going deep into all aspects of people"s daily life and providing convenience for people"s life. When China sees the contribution of cross-border e-commerce to economic development, it should also pay attention to the tax problems brought by cross-border e-commerce. This problem mainly includes: in cross-border e-commerce transactions, enterprises set up virtual business institutions and places, resulting in unclear judgment standards for tax subjects; In cross-border e-commerce transactions, due to the trend of digitization and virtualization of goods, the qualitative classification standard of enterprise income is not clear, and it is difficult to classify enterprise income qualitatively; And because cross-border e-commerce is a new thing, the original tax management model lags behind.
By combining the relevant legal provisions of China"s enterprise income tax law and the tax collection and administration law, and analyzing the characteristics of China"s cross-border e-commerce at present, this paper puts forward relevant suggestions on the tax problems of cross-border e-commerce: in view of the unclear judgment standard of tax subject, it is necessary to introduce the concept of real or virtual subject into the enterprise income tax law, Broaden the identification scope of enterprise institutions and places; In view of the unclear qualitative classification standard of enterprise income, it should be judged on the basis of the traditional qualitative classification standard of income, supplemented by the standards of contract type and transaction purpose; In view of the lag of the tax collection management mode, the tax registration system applicable to cross-border e-commerce should be stipulated and improved in the tax collection management law, the tax declaration system should be improved, and the legal liability should be strengthened.
By combining the relevant legal provisions of China"s enterprise income tax law and the tax collection and administration law, and analyzing the characteristics of China"s cross-border e-commerce at present, this paper puts forward relevant suggestions on the tax problems of cross-border e-commerce: in view of the unclear judgment standard of tax subject, it is necessary to introduce the concept of real or virtual subject into the enterprise income tax law, Broaden the identification scope of enterprise institutions and places; In view of the unclear qualitative classification standard of enterprise income, it should be judged on the basis of the traditional qualitative classification standard of income, supplemented by the standards of contract type and transaction purpose; In view of the lag of the tax collection management mode, the tax registration system applicable to cross-border e-commerce should be stipulated and improved in the tax collection management law, the tax declaration system should be improved, and the legal liability should be strengthened.
목차
一、引言
二、中国跨境电子商务概述
三、中国跨境电子商务存在的征税问题
四、中国跨境电子商务税收征管建议
五、结语
参考文献
Abstract
摘要
참고문헌 (14)
참고문헌 신청
함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
中美个人所得税比较研究
국제회계연구
2016 .04
-
우리나라의 조세체계와 교회 세금납부에 관한 고찰
로고스경영연구
2021 .12
-
세금명칭변경후 선호도에 따른 세금이해와 납세순응의 효과분석
세무와회계저널
2015 .01
-
The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio
유통과학연구
2023 .06
-
국세기본법과 지방세기본법의 통합과 체제 개편에 관한 연구
아태비즈니스연구
2018 .01
-
법인지방소득세의 과세적합성과 개선방향에 대한 연구
세무회계연구
2021 .01
-
Can Indonesia Reform its Tax System? Problems and Options
Asian Development Perspectives (ADP)
2019 .12
-
A Practical Method in Taxing E-commerce Transactions via Payment Gateway: The Role of Payment Service Providers
Global Business and Finance Review
2024 .07
-
영개증(营改增)개혁에 따른 지방세 주 세목 선정에 관한 연구
한중사회과학연구
2016 .01
-
과세관청의 조세포탈범을 상대로 한 민사상 불법행위 손해배상청구 가부 - 대법원 2021. 10. 28. 선고 2019다293814 판결을 중심으로 -
법학평론
2023 .04
-
주택 관련 종합부동산세의 문제점과 개선방안에 대한 연구
세무와 회계연구
2022 .08
-
디지털세 및 글로벌 최저한세가 외국납부세액 공제제도에 미치는 영향에 관한 연구 -국제적 이중과세 방지를 중심으로-
조세논총
2021 .09
-
우리나라 법인세율의 합리화 방안
세무학연구
2024 .03
-
새정부 기업과세의 바람직한 방향 -2022년 세제개편안을 중심으로-
기업법연구
2022 .09
-
소득세 격차 비교를 통한 근로소득과세 개선방안 연구
산업경제연구
2018 .02
-
Study on the Improvement of Paying Taxes in China proposed by the Analysis of Paying Taxest in Korea and Japan
East Asian Journal of Business Economics
2021 .09
-
우리나라 생산 및 수입세의 재분배 효과
재정학연구
2022 .02
-
한·중 세법학회 간 국제학술교류의 회고와 전망
조세법연구
2017 .04
-
조세지출의 범위에 관한 연구
조세학술논집
2015 .06
이 논문의 저자 정보
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2021-360-002149489