韩国电子商务税制研究及对中国的启示

发布时间：2018-06-28 18:42

本文选题：电子商务 + 税收政策　；参考：《经济问题探索》2015年09期

【摘要】：韩国是世界第七大贸易国,OECD成员国之一,韩国电子商务的蓬勃发展离不开它良好的市场环境、政治环境、制度环境。本文在界定电子商务内涵和介绍韩国电子商务现状的基础上,分析了韩国电子商务税制及征管方式,并对其关注的热点进行了深入探讨;在进行电子商务发展现状对比之后,分析出我国现行税收体系在对电子商务征税方面的缺陷与不足的基础上,进一步明确我国对电子商务征税的原则,并对如何完善电子商务相关的法律法规,如何构建电子商务税收的征管模式、稽查模式,如何加强国际间的交流和合作以防止国际避税,提出了相应的对策建议。
[Abstract]:South Korea is one of the seventh largest trading countries in the world and one of the OECD member countries. The flourishing development of South Korea's e-commerce can not be separated from its good market environment, political environment and institutional environment. On the basis of defining the connotation of electronic commerce and introducing the current situation of e-business in Korea, this paper analyzes the business tax system and the way of collection and management in Korea and focuses on its focus. On the basis of analyzing the defects and shortcomings of our current tax system in the taxation of electronic commerce, we further clarify the principle of Taxation on e-commerce in our country, and how to perfect the laws and regulations on e-commerce and how to construct electronic commerce tax. The collection and management mode, the inspection mode, how to strengthen international exchanges and cooperation to prevent international tax avoidance, and put forward corresponding countermeasures and suggestions.
【作者单位】：武汉大学;浙江财经大学;
【基金】：教育部哲学社会科学研究重大课题攻关项目“我国公共财政风险评估及其防范对策研究”(10JZD0023)
【分类号】：F813.126;F713.36;F812.42

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