| 远程在线销售的课税问题与中国的对策 |
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| 引用本文： | 廖益新.远程在线销售的课税问题与中国的对策[J].法学研究,2012(2):71-83. |
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| 作者姓名： | 廖益新 |
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| 作者单位： | 上海财经大学法学院 |
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| 基金项目： | 教育部人文社科规划项目课题“电子商务的税收法律问题研究”(项目号:01JB820004)的部分研究成果 |
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| 摘 要： | 远程在线销售具有区别于传统商业交易方式的特点,对中国现行的以增值税和营业税为代表的一般流转税制度提出了问题和挑战。从目前各种在线交易的内容和现行增值税与营业税的课税对象以及适应电子商务国际税收协调的发展趋势看,我国应明确认定此类交易在性质上属于现行营业税意义上的销售劳务或无形财产。对在线销售交易,中国现行营业税制度应区分境内交易和跨境交易,对前者实行提供方所在地课税原则,对后者适用接受方所在地课税原则。在跨境远程在线交易的营业税征管方式上,对B-to-B交易应适用境内接受方申报纳税的逆向课税机制,对B-to-C交易宜适用非居民企业境内税务登记代为收缴营业税的征管机制。
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| 关 键 词： | 远程在线销售 营业税 消费地课税原则 征管方式 |
Issue of Taxationon Remote On-line Sale and China's Counter measure |
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| Liao Yixin.Issue of Taxationon Remote On-line Sale and China's Counter measure[J].Chinese Journal of Law,2012(2):71-83. |
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| Authors: | Liao Yixin |
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| Abstract: | Remote on-line sale has some features which are different from those of traditional commercial transaction mode,and has posed challenges to the application of Chinese current general turn-over tax systems such as the Value-added Tax and the Business Tax.In view of the contents of current various on-line sale transactions,the current taxation scopes of China’s Value-added Tax and Business Tax and the trends of international reconciliation on E-commerce taxation,China should clearly identify on-line digital transactions as supplies of taxable services or intangible property in the sense of the Business Tax. For the sakes of avoiding both domestic and international double taxation,protecting China’s tax rights and interests in remote on-line transactions and realizing the fair competition between onshore and offshore enterprises,China’s current Business Tax system should differentiate the inland on-line sales from the cross-border on-line transactions,and apply the tax jurisdiction of the provider’s place to the inland on-line transactions and the tax jurisdiction of the receiver’s place to the cross-border on-line sales respectively. With respect to the method of the Business Tax collection applicable to the cross-border on-line transactions,the reverse-charging tax collection mechanism should be applied to B-to-B on-line transactions.For B-to-C on-line sales,in order to reduce taxpayers’ compliance burden and improve the efficiency of levying Business Tax on remote on-line sales,China’s Business Tax system should adopt the taxation mechanism of requiring the non-resident enterprises to make tax registration in China,simplify the registration requirements on non-resident enterprises and provide them with necessary facilities to identify the identities of the customers and the countries they live in. |
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| Keywords: | remote on-line sale business tax taxation principle of consumption place taxation mechanism |
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