我国电子发票相关法律问题之探讨

发布时间：2018-06-02 19:51

本文选题：电子发票 + 税收征管　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：2012年10月我国商务部发布《“十二五”期间电子商务发展指导意见》，在完善电子商务发展环境一节中提到要建立电子商务信用体系，制定电子商务信用规范。鼓励电子签名、电子发票在电子商务中的应用。我国电子发票的立法研究还处于起步阶段，目前此方面的资料甚少。大多集中在电子商务领域的法律规制中，而真正对电子发票进行规制的论著极为有限。笔者希望通过一系列的调查，利用社会学和法学的相关方法对电子发票问题进行深入的研究，以期在这一领域有所创见。随着改革开放的深入和全球一体化进程的加快，我国仅采用纸质发票已经制约了网络交易的快捷和便利。电子发票如果确立也会在税法、合同法、消费者权益保护法产生深远影响。世界各国对于电子商务的立法都给予了高度关注。到目前为止，全世界已有60多个国家和地区分别制定了各自的电子签名或电子商务方面的相关法律及法规。欧美多国也在电子发票的应用过程中积累了宝贵经验。英国标准学会（BSI）也对电子发票的法律问题作出了规制。2010年我国台湾地区立法院也拟推行电子发票，一者节约印制直至发票之成本，，二者方便公众购物，三者根据电子发票兑奖和征税。可见，电子发票的相关法规规制具有国际化趋势。研究电子发票的应用和法律问题的意义分为理论意义和实践意义两部分。由于涉及电子商务过程中的税收、合同确定、交易安全、消费者权益的保护等多方面问题，其法律层面的研究在国内尚属前沿问题。推行电子发票在法律上是否存在可行性。综观我国立法现状，我国在2005年4月起，已经施行《中华人民共和国电子签名法》，确立了电子签名的法律效力。而电子发票法律制度也涉及到电子签名和税收申报的相关内容。由此可见，随着电子商务的快速发展，我国的电子信息立法也要与时俱进，及时予以修正和补充，以适应社会环境的需要，弥补法律的僵硬性和滞后性。电子发票在具有法律的可行性，具体表现在以下几方面。首先，从法律的调整对象上看，电子发票法律制度涉及到作为税收征管人和纳税人之间的税收法律关系；网络交易中买受双方的交易凭证问题；网络交易模式的确定问题（B2B,B2C）；合同的证明问题；消费者权益的保护问题。这些法律问题普遍存在于社会之中，无论是企业、个人，还是国家税收机关都有可能成为上述法律问题的主体之一，尤其在权利义务方面，虽然仍包含在传统税收征管关系、合同关系、侵权行为法律关系的权利义务范围之内，但是由于电子发票的新特点，以上的权利义务关系也被赋予了新内容。在法律行为的是否有效、责任的承担方式上都将发生新变化。其次，近年来国家对电子商务的发展一直持鼓励态度，也明确要建立电子信用监管制度，这都在一定程度上使电子发票的推行具备了条件。
[Abstract]:In October 2012, China's Ministry of Commerce issued the "Twelfth Five-Year Plan" E-commerce development guidance, in the section on improving the development environment of e-commerce, mentioned the establishment of e-commerce credit system and the formulation of e-commerce credit standards. Encourage the use of electronic signatures and e-invoices in e-commerce. The legislative research of electronic invoice in China is still in its infancy. Most of them focus on the legal regulation in the field of electronic commerce, but there are very few works on the regulation of electronic invoices. The author hopes that through a series of investigations, using the relevant methods of sociology and law, the electronic invoice problem will be deeply studied in order to have some creative ideas in this field. With the deepening of reform and opening up and the acceleration of the process of global integration, the use of paper invoices in China has restricted the speed and convenience of online transactions. E-invoice if established will also have a profound impact in tax law, contract law, consumer rights and interests protection law. Countries all over the world pay great attention to the legislation of e-commerce. Up to now, more than 60 countries and regions in the world have made their own laws and regulations on electronic signature or electronic commerce. Many countries in Europe and America have accumulated valuable experience in the application of electronic invoice. The British Standards Institute (BSI) has also regulated the legal issue of electronic invoices. In 2010, the Taiwan Legislative Yuan of our country also planned to implement electronic invoices, one of which was to save the cost of printing until invoices, and the two were convenient for the public to buy. The three are taxed and taxed on the basis of electronic invoices. Visible, the regulation of relevant laws and regulations of electronic invoice has international trend. The application of electronic invoice and the significance of legal issues are divided into two parts: theoretical meaning and practical significance. Due to the problems of taxation, contract determination, transaction security, protection of consumers' rights and interests in the process of electronic commerce, the research on its legal level is still a frontier problem in China. Implementation of electronic invoices in the legal feasibility of existence. Looking at the present situation of legislation in China, since April 2005, the Law on Electronic signatures of the people's Republic of China has been implemented and the legal effect of electronic signatures has been established. And the legal system of electronic invoice also involves the related contents of electronic signature and tax declaration. It can be seen that with the rapid development of electronic commerce, the legislation of electronic information in our country should keep pace with the times, amend and supplement it in time to meet the needs of the social environment and make up for the rigidity and lag of the law. Electronic invoice in have the legal feasibility, the concrete performance is in the following several aspects. First of all, the legal system of electronic invoice is related to the tax legal relationship between tax collector and taxpayer, the issue of transaction voucher between the two parties in the network transaction, and the legal system of electronic invoice from the view of the adjusting object of the law. The determination of the network transaction mode is the problem of B 2 B B B 2 C; the contract proof problem; and the protection of consumer rights and interests. These legal problems are common in society, whether enterprises, individuals, or the state tax authorities are likely to become such laws One of the main subjects of the problem, especially in terms of rights and obligations, although still included in the traditional tax collection and management relationship, contract relationship, tort legal relationship within the scope of rights and obligations, but due to the new characteristics of electronic invoices, The above rights and obligations are also given new content. New changes will take place in whether the legal act is effective or not and in the way the responsibility is assumed. Secondly, in recent years, the state has been encouraging the development of electronic commerce, but also clearly to establish an electronic credit regulatory system, which to a certain extent makes the implementation of electronic invoices have the conditions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.29

【引证文献】