代购行业的兴起对税收的影响毕业论文_会计学毕业论文

代购行业的兴起对税收的影响毕业论文

2021-04-19更新

摘 要

近些年来,新型的经济业务海外代购得到快速发展,逐渐渗入到人们的日常生活中。近几年才发展起来的海外代购因其消费方式具有独特、新颖的特点,逐渐受到众多消费者的青睐。但是,同时也给海关监管带来了新的挑战。一方面海外代购的发展速度太快,而我国目前的法律却不能满足目前新兴的代购行业。另一方面由于海外代购的种类多、情况较复杂等特点,有些商家会钻法律空子,故意偷税漏税,也有不少商家因法律意识薄弱可能会涉及偷税漏税行为。为了减少国家税收损失,增强国家关税能力,本文以第一部分海外代购的概念、特点及产生的原因为理论基础,分析了我国海外代购的现状和税收征管中存在的问题,通过与国外有关海外代购的法律的比较,针对我国现有的法律中存在的缺陷提出相应的建议和对策。以促进这一新兴行业的快速健康发展、促进国际之间资源的合理分配、给国内消费者提供更多的消费选择机会、带给国内企业积极的竞争环境,让我们国家更好地与世界交流。

关键词:海外代购;税收;对策

The Impact of The Rise of Purchasing Industry on Tax Revenue

ABSTRACT

In recent years, the new type of economic business overseas act as purchasing agency to get fast development, has gradually penetrated into people’s daily life.Purchased overseas developed in recent years because of its consumption pattern, has the characteristics of unique, novel gets gradually the favour of many consumers.But, at the same time also brought new challenges for customs supervision. On the one hand, the development of overseas act as purchasing agency too fast, and our country current law cannot meet the current emerging act as purchasing agency industry. On the other hand because of complicated variety, the situation of overseas act as purchasing agency wait for a characteristic, some businesses will cut legal corners, intentionally evade taxes, there are also many businessmen because of weak legal consciousness may involve tax evasion behavior. In order to reduce the national tax loss, enhance the capacity of national tariffs, the first part based on the concept and characteristics of overseas act as purchasing agency and the reasons for the theoretical basis, the paper analyzes the current situation of overseas act as purchasing agency in China and the problems existing in the tax collection and administration, comparing with the foreign law about overseas act as purchasing agency, aiming at the defects existing in the existing law put forward the corresponding Suggestions and countermeasures. To promote the rapid and sound development of this emerging industry, promote the international resource rational distribution between, to domestic customers to provide more consumer choice, for domestic enterprises to actively compete environment, make our country a better communicate with the world.

Key words:overseas act as purchasing agency ;tax;countermeasures

目 录

1海外代购的基础理论…………………………………………………………………………………1

1.1海外代购的概念…………………………………………………………………………1

1. 2海外代购的特征…………………………………………………………………………………1

1.2.1海外代购的主要区域………………………………………………………………………1

1.2.2海外代购的主要产品…………………………………………………………………………1

1.2.3海外代购的消费群体…………………………………………………………………………1

1 .3海外代购产生的原因…………………………………………………………………………2

1.3.1代购商通过海外代购可以获得利益…………………………………………………………2

1.3.2人民币的升值…………………………………………………………………………………2

1.3.3消费水平不断提高和电子商务的快速发展………………………………………2

1.3.4价格优势…………………………………………………………………………………2

1.3.5质量问题……………………………………………………………………………3

1.3. 6 国内消费者对品牌意识的增强……………………………………………………………3

1.3. 7语言沟通障碍…………………………………………………………………………4

1.3. 8国人的攀比、跟风心理…………………………………………………………………4

2我国海外代购现状和相关法律………………………………………………………………………5

2. 1我国海外代购现状…………………………………………………………………………5

2. 2中央各部委对海外代购监管的相关法律法规…………………………………………………5

2. 3地方各人民政府对海外代购监管的相关法律法规……………………………………6

2. 4海关部门的相关法律法规…………………………………………………………………6

2.4.1海关对正常进口货物监管的法律法规……………………………………………………6

2.4.2海关对邮寄进境物品和快件监管的法律法规……………………………………………6

2.4.3海关对进境旅客随身携带物品监管的法律法规…………………………………………7

2.4.4海关新政对海外代购监管的法律法规……………………………………………………8

3我国对海外代购税收征管中存在的问题………………………………………………………………8

3. 1海外代购在增值税领域中存在的问题…………………………………………………………9

3. 2海外代购在营业税领域中存在的问题…………………………………………………………9

3. 3海外代购在印花税领域中存在的问题…………………………………………………9

4国外对海外代购的税收征管经验启示……………………………………………………………… 11

4.1美国的相关法律规定………………………………………………………………………11

4.2欧盟的相关法律规定………………………………………………………………………11

4. 3对我国的启示………………………………………………………………………………12

5中国应对海外代购应采取的对策和建议…………………………………………………………13

5. 1学习国外经验,确定我国税收原则……………………………………………………13

5. 2建设电子化税收征管体系,提高税收征管质量和效率………………………………………13

5. 3完善税收监管制度…………………………………………………………………………………13

结论 ……………………………………………………………………………………………………15

致谢…………………………………………………………………………………………………16

参考文献 …………………………………………………………………………………………………18

1 海外代购的基础理论

1.1 海外代购的概念

“海外代购”是指国内消费者通过代购商在海外市场购买国外产品,收取一定的费用,代购商再通过直邮、快递或者随身携带入境等其他方式,将产品卖给消费者的交易活动。

1.2海外代购的特征

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