Undergraduate thesis on taxation 1 taxation on e-commerce
First, the development status of e-commerce and tax loss analysis
There are mainly B2B, B2C, C2C and other modes of e-commerce, among which B2B and B2C have basically realized tax collection, while the tax collection under C2C mode is still a vacuum field. C2C mode is the mainstay in the field of e-commerce, and it is the abbreviation of consumer to consumer, that is, consumer-to-consumer trading mode. Well-known Taobao is based on this model for online sales. In today's era of rapid development of Internet economy, based on the statistical concept of big data, C2C mode in e-commerce has had a great impact on China's GDP and CPI index. In the United States, people start shopping spree after Thanksgiving, so the day after Thanksgiving is also called? Black Friday? And now, Taobao created it? Double 1 1? The limelight is worse. As can be seen from the table, it was first launched in 2009? Double 1 1? Since the shopping carnival? Double 1 1? Our sales have increased geometrically in the past six years, and reached a global record high in 20 14.
While the beneficiaries are dancing and reveling, we must calm down and think about a problem. What are we doing under the background of massive transactions and under the cover of high interests? Double 1 1? How much did you lose? Calendar year? Double 1 1? The total sales of Taobao is11743.6 billion yuan. There are many kinds of transactions on Taobao, but most of them are tangible goods, which are subject to VAT according to regulations. Under the traditional business model of VAT collection system, the average tax rate of ordinary taxpayers is 5%, regardless of the threshold and various preferential policies. Double 1 1? In these six days, * * * lost 5.872 billion yuan in tax revenue (1 174.36? 5%); If the tax burden of small-scale taxpayers is 3%, the loss will be 3.523 billion yuan (1 174.36? 3%)。 Is this justice? Double 1 1? The data of these six days is simply! There is a huge difference between the huge income of taxpayers and the small tax collected by tax authorities, so it is imperative to improve the C2C tax system in e-commerce.
Second, the necessity of e-commerce taxation under C2C mode
1. From the basic principles of taxation in China,
The basic principles of taxation include three principles: legality, fairness and efficiency. First of all, from the legal point of view, it is difficult for tax authorities to levy taxes on individual e-commerce shopkeepers because the taxpayer's information is not public under C2C mode, and the tax jurisdiction is difficult to determine, and there is no specific provision on e-commerce taxation in China's tax law. However, it should be noted that there is no preferential policy for e-commerce in China's tax law, which shows that the rights and obligations of relevant subjects have been stipulated in the law, and e-commerce should pay the relevant taxes of major taxes such as value-added tax and personal income tax involved by individuals in accordance with the regulations, just like traditional commerce.
Secondly, the principle of fairness prohibits the government from giving taxpayers preferential or unfair treatment. A social phenomenon that we have to face is that with the popularization of Internet technology, consumers are more inclined to shop online, and the operating cost of online stores is much lower than that of physical stores, and the market competitiveness of online stores has far exceeded that of physical stores. Even if the quality of goods sold in online stores is uneven, you can still get huge benefits. In this case, bad money drives out good money? The probability of this injustice is extremely high.
Finally, the principle of efficiency requires that the positive role of the market in competition should be considered in the process of formulating tax laws to avoid the interference caused by taxation. At present, the general environment of market economy development is to encourage innovation and entrepreneurship and the development of Internet economy. In this context, the government can use tax policy to guide competition reasonably and allocate resources effectively, but it must not distort the orderly and fair competition of the market itself.
2. From the experience of tax collection and management in various countries,
Judging from the experience of collecting e-commerce tax in various countries in the world, it is mainly divided into two factions, and the collection concepts of the two factions are completely different. The American faction believes that e-commerce should be encouraged as a new business way to stimulate the development of the industry, so it advocates adopting a tax-free policy for e-commerce; However, the EU faction believes that although the transaction mode of e-commerce is different from traditional commerce, it still belongs to the category of commodity trading in essence and should be taxed accordingly like traditional commerce.
The author believes that in the current economic background, we should adopt the views of the EU faction. First of all, we can get more taxes for China's economic construction; Secondly, it is more conducive to the fairness and justice of our laws.
Third, measures to improve the e-commerce tax system
1. Improve the level of informatization and realize information sharing.
Due to the high concealment of e-commerce taxpayers under C2C mode, it is more difficult for tax authorities to carry out the collection work. Take Taobao as an example. Although Taobao stores need a real-name registration system, there are still two problems: first, there are many personal online stores, and the owner of identity authentication may not be the actual owner; Second, even if the owner has been certified, it is still difficult for the tax authorities to grasp the relevant information.
Therefore, information sharing should be realized as soon as possible, which requires tax authorities, communication management departments, industrial and commercial management departments and online trading platforms to build a multi-party information sharing platform to share relevant registration information for subsequent reward and punishment measures.
2. If the subject of supervision is changed, the taxpayer shall be withheld and remitted by the third-party platform.
The development of e-commerce is inseparable from the third-party online trading platform and payment platform. Compared with tax authorities, the third-party platform is more familiar with all aspects of taxpayers, whether it is their basic authentication information, main collection accounts or their daily transaction records. Under its control. Therefore, adopting the way that the tax authorities supervise the third-party platform and the third-party platform withhold and remit taxpayers can solve the problem of difficult collection from the source.
3. Intensify tax publicity and cultivate the awareness of the whole society to pay taxes according to law.
Most social citizens don't have the concept of tax, and they don't understand or even contradict tax, which hinders the improvement of e-commerce tax system to some extent. Therefore, the tax authorities should increase publicity within the society to let the people know, understand and be willing to pay taxes, which is the fundamental way to solve the tax problem.
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