电子商务环境下的税收问题及其对策

电子商务的发展给建立在传统贸易方式和有形交易对象基础之上的税收政策带来巨大的挑战。本文主要讨论了电子商务环境下税收所得来源地、课税对象的性质、纳税人的身份、国际税收管辖权的界定变得模糊不清,使税收征管难度加大、国际避税加剧等一系列问题,并积极探索适合我国电子商务现状的税收对策。     

电子商务环境下的税收问题及其对策

电子商务的发展给建立在传统贸易方式和有形交易对象基础之上的税收政策带来巨大的挑战。本文主要讨论了电子商务环境下税收所得来源地、课税对象的性质、纳税人的身份、国际税收管辖权的界定变得模糊不清，使税收征管难度加大、国际避税加剧等一系列问题，并积极探索适合我国电子商务现状的税收对策。     

电子商务课税“突围”:立足有效征管的制度设计

电子商务课税已经成为大势所趋.在虚拟的网络交易环境下,寻找有效的征管抓手以解决征纳之间信息不对称问题,是实现电子商务税收有效课征的前提和关键.本文分析了我国目前在税收制度与征管手段两个方面存在的制约电子商务课税的问题,从制度设计的角度提出了以有效征管为基础来设计电子商务的相关税收制度,基于此,提出了结合税收制度设计培育征管抓手的方法和路径,尤其是结合“营业税改征增值税”对电子商务课税的制度设计和相应的征管问题提出了进一步完善的建议.     

论电子商务环境下常设机构的认定

常设机构原则是协调居民国与来源国在跨国营业所得上征税权限的原则。近年来,电子商务的迅速发展给常设机构的认定带来了很多问题。在国际社会没有对跨国电子商务经营所得确立新的征税权划分标准之前,如何认定电子商务活动中常设机构的存在问题就变得非常重要。针对电子商务的特殊情况,对常设机构认定问题做适当的扩大化的解释,是符合国际社会电子商务发展的现状的,也有利于平衡居民国与来源国关于电子商务经营所得的国际税收权益分配。     

跨国B2C在线下载数据类产品所得课税原则

跨国B2C在线下载数据类产品的市场规模逐年猛增,其税法问题也日益突出,因而其课税原则有税法上考虑之必要性。公平原则是跨国B2C在线下载数据类产品所得课税的基础原则,因为没有公平原则即无需此类产品所得课税。而效率原则、量能课税原则和居住地及来源地原则是低一个位阶的课税原则,其中量能课税原则是对公平原则的进一步发展。     

论我国个人所得税课税模式的改革路径

上个世纪九十年代,我国就已确定个人所得税分类综合所得课税模式的改革目标,但是二十多年来,课税模式改革的具体实践没有取得实质性的进展,关于个人所得税课税模式改革的质疑越来越多。通过对课税模式的利弊分析并结合我国现实国情,我们不难发现,我国现行分类所得课税模式存在诸多问题,已不符合现实需要,而综合所得课税模式的实施条件还不具备,分类综合所得课税模式是我国课税模式改革的必然方向。     

未来电子商务的发展趋势与产业化应用前景分析

在全球信息化影响下,电子商务需要不断完善。针对电子商务现状制定实施恰当的产业政策十分必要。本文从电子商务技术发展环境、存在的问题、发展趋势探讨分析了我国电子商务发展的现状。     

探讨我国跨境电子商务物流现状及运作模式

随着社会发展,跨境电子商务在我国发展迅速,交易规模和发展速度十分惊人,这给物流行业带来了巨大的市场。但是我国目前跨国电子商务物流运作仍存在着一些问题,本文就跨国电子商务物流运作中存在的问题入手,简单讨论解决相应问题的办法。     

“营改增”背景下我国电子商务B2C模式的课税探讨

随着互联网时代的悄然而至,我国电子商务发展迅猛,已然成为国民经济新的增长点,各种经营模式油然而生,如企业对企业的B2B、企业对消费者的B2C。"营改增"是我国税务体制的一大改革,在减轻企业税负压力的同时,也给国税局课税带来了巨大的挑战。因此,加强"营改增"大背景下B2C模式的课税研究,不仅有助于规范电子商务的税收管理,而且有利于提高国税局课税的效率效果。本文以"营改增"为研究背景,从B2C模式的特性出发,探讨我国电子商务B2C模式的课税问题,并提出相应的解决措施,为电子商务B2C模式的课税管理提供一定的参考。     

电子商务环境下发展物流业的策略

电子商务环境下物流业发展面临新的机遇与挑战,呈现出新的发展趋势。我国现代物流发展时间不长,存在多方面问题,难以适应电子商务环境下的市场需求。在分析电子商务与物流的关系及电子商务环境下发展我国物流业目前面临的问题之后,提出在电子商务的环境下,发展我国物流企业的策略。     

安徽省税收对就业影响的实证分析

就业一直是热点问题,而税收对就业的作用不可忽视.从税收对劳动供给和需求的影响两方面出发,探索构造税收与就业的良性循环机制.结合安徽省的具体情况,从税收对就业水平和结构优化两方面进行实证分析,得出结论：企业所得税和出口退税对就业无影响,经济水平和个人所得税对社会有负影响,流转税对社会有正影响,且税收能优化就业结构.最后,提出结构性减税、优惠政策、对外开放和引领保障就业的建议.     

Electronic Commerce and the Future for SMEs in a Global Market-Place: Networking and Public Policies

This paper explores three inter-related issues: globalisation; the role of small and medium sized enterprises (SMEs); and electronic commerce (e-commerce). A central question is whether e-commerce offers advantages to SMEs that may facilitate their access to global markets and help them overcome the disadvantages they face vis-à-vis large transnational corporations (TNCs)? The paper starts by briefly considering the extent of globalisation and its relationship to free trade. We then go on to consider recent developments in e-commerce, focusing on the key issue of e-payment systems. Differences in the requirements of large and smaller firms are identified, and we identify a number of key issues concerning access of smaller firms to e-payment systems and the (virtual) market place, and outline their implications for regulatory policy. Our analysis highlights the importance of network externalities, and institutional factors affecting trust and the relationships amongst different economic actors. This leads to a consideration of networking and public policies more broadly. One of the central conclusions of our analysis is that there are important synergies between e-commerce (virtual) networks and (real) production networks. This suggests that policy makers and smaller firms should think in terms of extending existing, and catalysing new, real production networks to incorporate e-payment systems for networks of firms in order to facilitate their access to virtual markets.

     

浅议电子商务税收对策研究

电子商务在全球范围内迅速发展，对现有经济运行及管理模式产生了极大的冲击。传统的税收制度对此无法适应，由此引发了征管稽查难度加大、网上交易国际税收问题加剧、政府税款大量流失等一系列重大税收问题。根据国际上对电子商务征税问题的观点，结合我国电子商务发展现状，探讨电子商务对传统税收的冲击和我国电子商务税收对策。     

Who bears the burden of international taxation? Evidence from cross-border M&As

Cross-border M&As can trigger additional taxation of the target's income in the form of non-resident dividend withholding taxes and acquirer-country corporate income taxation. This paper finds that this additional international taxation is fully capitalized into lower takeover premiums. In contrast, acquirer excess stock market returns around the bid announcement date do not appear to reflect additional taxation of the target's income. These findings suggest that international taxation is considered to be burdensome and that the incidence of this taxation is primarily on target-firm shareholders.     

基于文本挖掘的中国跨境电商政策量化研究

跨境电商政策中蕴含着大量引导跨境电商发展的重要信息,这些信息对地方政府和企业规划跨境电商发展具有重要意义。文章采用文本挖掘的方法开展跨境电商政策的量化分析和研究,通过从跨境电商政策文本中提取特征,再进一步使用聚类算法对特征进行聚类,基于聚类结果分析了跨境电商政策关注和聚焦的重点内容,主要包括知识产权、税收、产品等方面。此外,还通过语义网络分析和展示了政策重点内容之间的关联关系。     

Entrepreneurship and the theory of taxation

A review of the literature on firm taxation reveals that the economics of entrepreneurship has not sufficiently been taken into consideration. We discuss how this affects conclusions derived from standard models of capital taxation when applied to entrepreneurial income. Some defining features of entrepreneurship important for analyzing the effects of taxation of owner-managed firms are identified. These include the lack of a well-functioning external market for entrepreneurial effort, limited access to external capital and complementarities between entrepreneurial innovation, effort and capital. Due to these constraints, the entrepreneurial project is tied to the individual owner–manager. The entrepreneur is unable to decouple saving decisions from investment decisions, and makes joint decisions on the supply of effort and capital. The return from successful entrepreneurial ventures can therefore not be readily divided into labor and capital income, in deep contrast to what is typically assumed in taxation theory. It is argued that when distinct attributes of entrepreneurship are taken into account, certain conclusions of capital taxation models may no longer hold, including the neutrality of capital taxation in owner-managed firms. Cost of capital formulas derived from the behavior of public firms could underestimate distortions when applied to the investment behavior of entrepreneurial firms. For tax purposes and otherwise, it becomes useful to analyze return to entrepreneurial activity as income of a distinct factor of production. In this context, conceptual issues and the difficulties of measuring entrepreneurial income are discussed.     

对我国个人所得税改革的几点想法

随着我国市场经济的快速发展,国民收入明显提高,个人所得税存在着分类所得税制设计不合理,费用扣除标准过低、课税范围狭窄、税率结构复杂等弊端。应采取实行混合所得税税制模式、健全费用扣除制度、拓宽税基、简化税制结构等措施,以实现“调节收入分配,体现社会公平”的立法原则。     

Taxation and Bank Efficiency: Cross-Country Evidence

This paper investigates the relationship between the effective tax rate on bank income and bank profit efficiency. Our sample consists of 3,472 observations from 533 publicly quoted commercial banks operating in 46 countries between 2001 and 2009. We estimate a global frontier while controlling for various country-specific characteristics such as regulations, macroeconomic conditions, market concentration, and financial and overall development. The results indicate that a higher tax rate results in higher pre-tax profit efficiency. However, the relationship is non-linear, indicating that there is a point after which a further increase in taxation reduces bank profit efficiency. We also find that concentration in the banking sector enhances the effect of taxation on profit efficiency. Overall, the results provide some support to the tax-shifting hypothesis. However, there is no robust evidence that the impact of taxation on profit efficiency is influenced by the extent of private monitoring.     

电子商务案件的管辖权问题研究——以网络诽谤为视角

本文试图以电子商务领域中的“网络诽谤”这个话题来客观评价给出的命题。互联网具有跨国性，因此基于一旦进入网络提供商服务器的信息就会同时被全世界的互联网用户可见的网络原理，网络诽谤会形成无数个侵权行为地，对属地管辖权提出了挑战。但是，电子商务涉及的管辖权问题并不是不可以解决的，例如各国发生的一些网络诽谤案例法院都能很好地解决管辖权问题，国际社会对网络民事案件管辖权问题的解决也达成了很多共识，欧盟对电子商务涉及管辖权问题进行了区域统一立法。对于电子商务涉及的管辖权问题应该在传统规则的基础上进行谨慎改良，并且考虑网络的特点综合多种因素来解决，另外，要加强国际间的合作和交流以在这方面达成共识。     

论电子商务引发的税收问题

电子商务是伴随着知识经济而出现的一种全新贸易方式,它的出现将改变现有的商业形态、流通体系与营销模式,对传统的商业经济模式形成冲击,特别是对现行税收制度、税收管理模式等提出了全面的挑战。其所引发的税收问题,主要体现在纳税义务人的确定、税收流失、课税对象认定、税收征收管理、税收管辖权等方面问题。