摘要
2018年制定的《电子商务法》明确规定了电子商务经营者依法负有纳税的义务,在设立经营过程中应当及时办理税务登记并如实申报纳税。但是在实践操作时,税务机关在税收征管的具体过程中往往陷入纳税人主体身份难以认定、缺乏有效的征管手段、税务稽查难度大、纳税遵从度较低、税款流失现象严重的困境。这固然与电子商务领域本身的虚拟性较强、交易性质模糊等特征有关,但同时现有税收征管法律制度的不完善也是重要原因。为解决这一困境,《税收征管法》的修订应重点从强化税务登记与税源管理、提高涉税信息共享力度、确认纳税信用评级制度、细化税收违法责任承担规定、强化税务机关稽查权等方面进行立法完善,加强税务机关对电子商务经营者的税源管理与征管服务,实现《电子商务法》与《税收征管法》之间的衔接适用。
In recent years,e-commerce in China has developed vigorously,bringing new opportunities to the economy and society.At the same time,affected by the virtuality,openness,and immediacy of e-commerce,Chinese traditional tax system elements and tax collection and management process is gradually disconnected from practice,and new legislations are urgently needed.In August 2018,the“E-commerce Law”was passed through deliberation and voting,and for the first time clearly stipulated that e-commerce operators are obliged to pay taxes according to law,and they should go through tax registration in a timely manner and truthfully declare and pay taxes during the establishment and operation process.However,in practice,tax authorities are often caught in predicament in the specific process of tax collection and administration.First,it is difficult to identify the taxable subject,and the daily civil behaviors of some operators on the platform are highly confused with commercial operations,making it difficult for tax authorities to monitor its tax sources.Second,in view of the lack of effective collection and management methods for e-commerce operators,the traditional collection and management model based on accounting books,business premises and invoice management cannot meet the actual collection and management needs of e-commerce.Third,it is difficult for tax authorities to conduct tax audits,and the traditional ex post tax audit has not been adapted to the new type of e-commerce with dynamic changes.Last but not the least,tax compliance in the field of e-commerce is week.Especially in the field of social e-commerce,the behavior of tax avoidance emerges in an endless stream,which eventually leads to the serious adverse consequences of tax loss in the field of ecommerce.This is related to the characteristics of the e-commerce itself,such as strong virtuality and ambiguous nature of transactions,but at the same time,the imperfection of the existing legal system for tax collection and management is also an important reason.In order to solve this predicament,the revision of the“Tax Collection and Administration Law”should focus on the following aspects:(1)Strengthen tax registration and tax source management,and give full play to the identification and positioning functions of taxpayer identification numbers.(2)Improve the sharing of tax-related information,and establish and improve the data sharing mechanism between tax authorities,government departments and the three parties.(3)Confirm the tax credit rating system,and promote the formation of a socialized supervision system.(4)Refine the regulations on tax violation liability,and balance the interests between platform operators and e-commerce operations.(5)Strengthen the inspection power of tax authorities,and urge the effective implementation of“information management taxation”.By strengthening tax authorities’tax source management and collection and management services for e-commerce operators,the connection and application of the“E-commerce Law”and the“Tax Collection and Management Law”will be realized.
作者
李慈强
Li Ciqiang(School of Economic Law,East China University of Political Science and Law,Shanghai 201620,China)
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2022年第5期108-122,共15页
Journal of Shanghai University of Finance and Economics
基金
司法部国家法治与法学理论研究项目“依法治国背景下适格纳税人的实现机制法律问题研究”(17SFB3035)
关键词
电子商务法
电子商务经营者
税收征管法
税源管理
涉税信息共享
“E-commerce Law”
e-commerce operators
“Tax Collection and Management Law”
tax source management
tax-related information sharing
