Undergraduate thesis on taxation

Taxation has the formal characteristics of being free, mandatory and fixed. The three aspects of taxation are a complete system, and they complement each other and are indispensable. The following is the content of undergraduate thesis on taxation that I have collected for everyone. Welcome to read and refer to it! Undergraduate thesis on taxation Part 1

A brief discussion on e-commerce taxation issues

1. Analysis of the current development status of e-commerce and tax loss

E-commerce mainly includes B2B, B2C, C2C and other models. Among them, B2B and B2C have basically realized the collection of taxes, and The collection of taxes under the C2C model is still a vacuum field. The C2C model is the mainstay in the field of e-commerce. It is the abbreviation of consumer to consumer, that is, the consumer-to-consumer transaction model. The well-known Taobao is based on this model for online sales. In today's era of rapid development of the Internet economy, based on the statistical concept of big data, the C2C model in e-commerce has had a huge impact on my country's total GDP and CPI index. In the United States, people start to go crazy shopping after Thanksgiving, so the first day after Thanksgiving is also called "Black Friday". Now, "Double 11" created by Taobao is even more popular. As can be seen from the table, since the "Double 11" shopping carnival was first launched in 2009, the sales of "Double 11" have increased exponentially in six years, and even reached a global record high in 2014.

While the beneficiaries are dancing and reveling, we must calm down and think about a question. In the context of massive transactions and under the cover of high profits, how much did we lose in Double 11? The total sales volume of Double 11 over the years is 117.436 billion yuan. There are a wide range of transaction types on Taobao, but most of them are tangible goods, and value-added tax must be paid according to regulations. Under the value-added tax collection system of the traditional business model, regardless of the threshold and various preferential policies, and based on the average tax burden rate of 5% for general taxpayers, the total tax lost during the 6 days of "Double 11" was 58.72% billion (1174.36?5%); if calculated based on the 3% tax burden of small-scale taxpayers, the total tax loss would be 3.523 billion yuan (1174.36?3%). And this is just the data for the six days of Double 11! There is a huge difference between the huge benefits of taxpayers and the minimal tax revenue of tax authorities. It is imperative to improve the tax system of the C2C model in e-commerce.

2. The necessity of taxing the C2C model of e-commerce

1. The perspective of my country’s basic taxation principles

The basic principles of taxation include legality, fairness and efficiency. in principle. First of all, from the perspective of legal principles, due to the non-disclosure of taxpayer information under the C2C model, the difficulty of determining tax jurisdiction, and the fact that there are no specific provisions on e-commerce taxation in our country’s tax law, the tax authorities do not impose taxes on individual e-commerce store owners. The road is full of difficulties. However, it should be noted that there are no preferential policies for e-commerce in our country’s tax law. This shows that the rights and obligations of relevant entities have been stipulated in the law. E-commerce should be like traditional commerce, and the value-added tax involved for individuals should be treated as well. Pay relevant taxes for major taxes such as personal income tax and personal income tax in accordance with regulations.

Secondly, the principle of fairness prohibits the government from giving preferential treatment or harsh treatment to taxpayers. A social phenomenon we have to face is that with the promotion of Internet technology applications, consumers are more inclined to online shopping, and the operating costs of online stores are far lower than those of physical stores. The market competitiveness of online stores has far exceeded that of physical stores. shop. Even if the quality of the items sold in online stores is uneven, huge profits can still be obtained. In this case, the probability of "bad money driving out good money" is extremely high.

Finally, the principle of efficiency requires that the positive role of the market in competition be considered in the formulation process of tax laws to avoid interference caused by taxation. The current general environment for the development of the market economy is to encourage innovation and entrepreneurship and the development of the Internet economy. In this context, the government can use tax policies to reasonably guide competition and effectively allocate resources, but it must not distort the orderliness and fairness of the market itself. compete.

2. Perspective of experience in tax collection in various countries

From the perspective of the experience of e-commerce tax collection in various countries around the world, there are mainly two factions with different taxation concepts. Very different. The American faction believes that e-commerce, as an emerging business method, should be encouraged to stimulate the development of the industry, so it advocates adopting a tax-free policy for e-commerce; while the European faction believes that although the transaction model of e-commerce is different from traditional commerce, In essence, it still belongs to the category of commodity trading, so it should be levied with corresponding taxes just like traditional commerce.

The author believes that under the current economic background, the views of the European Union should be adopted. First, it can obtain more tax revenue for my country's economic construction; second, it is more conducive to reflecting the fairness and justice of our country's laws.

3. Measures to improve the e-commerce tax system

1. Improve the level of informatization and realize full sharing of information

Due to the e-commerce taxation under the C2C model People have a high degree of anonymity, which makes it more difficult for tax authorities to carry out tax collection work. Take Taobao as an example. Although Taobao requires a real-name system to open a store, there are still two problems: First, there are many personal online stores changing hands, and the identity-authenticated store owner may not be the actual store owner; second, even if the store owner has undergone identity authentication, , but it is still difficult for tax authorities to control relevant information.

To this end, we should realize information sharing as soon as possible, which requires tax authorities, communications management departments, industrial and commercial management departments, and online trading platforms to build a multi-party information sharing platform to provide relevant information The registration and collection information will be shared to facilitate subsequent reward and punishment measures.

2. Change the regulatory body and let third-party platforms implement withholding and payment for taxpayers

The development of e-commerce is inseparable from third-party online trading platforms and payment platforms, and is relatively For the tax authorities, third-party platforms are more familiar with all aspects of taxpayers’ situations, whether it is taxpayers’ basic certification information, main collection accounts or their daily transaction records, etc., they are all under their control. Therefore, the problem of difficulty in collection and payment can be solved from the source by adopting the method of tax authorities supervising third-party platforms and using third-party platforms to withhold and pay taxpayers.

3. Increase tax publicity and cultivate the awareness of paying taxes in accordance with the law in the whole society

Most citizens of society do not have the concept of taxation, do not understand taxation and even resist taxation. To some extent, it hinders the improvement of the e-commerce tax system. Therefore, tax authorities should increase publicity efforts within society to make people aware of taxes, understand taxes, and be willing to pay taxes. This is the fundamental way to solve the problem of taxation.

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