인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2021.10
- 수록면
- 67 - 83 (17page)
- DOI
- 10.31839/ibt.2021.10.35.67
이용수
초록· 키워드
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.
#跨境电子商务
#企业所得税
#征税方式
#税收管理法
#中国税法
#Cross border e-commerce
#enterprise income tax
#taxation method
#tax administration law
#Chinese Tax Law
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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
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