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1、中国海洋大学硕士学位论文电子商务模式下虚拟产品收入税收问题研究姓名：罗矫群申请学位级别：硕士专业：会计硕士(MPAcc)指导教师：王舰2010-11-26电子商务模式下虚拟产品收入税收问题研究 摘 要 电子商务模式下虚拟产品收入税收问题研究 摘 要 随着电子商务的迅速发展，电子支付手段的不断完善，传统的商业运作有相当一部分被互联网取代。目前，电子商务是整个网络经济当中首要的一个行业，也是推动未来网络经济发展最大的动力， 传统的税收征管模式已不再适应电子商务条件下税收管理的发展需要。为此，电子商务模式的税收问题已成为各国的税收法律制度面临的崭新而迫切需要解决的课题，并且引起各国政府的重视。中国税
2、收制度在设计上还未对网上交易做出明确规定。 如果不及时制定相关的税收制度与税收手段，以明确纳税对象或交易数字，很难保证网上征税的正常进行，从而造成国家税收的流失，抑制经济发展的步伐。本文试图结合电子商务不同模式以及虚拟产品的界定， 阐明笔者对电子商务模式下虚拟产品收入税收问题的态度和观点。 本文分为七个部分： 第一部分是绪论。主要介绍本论文研究背景与研究意义、研究内容、实际应用价值。 第二部分是相关研究文献综述。主要介绍国内电子商务和虚拟产品研究的现状以及相关的税收观点和征管现状。 第三部分是电子商务模式分析。首先分析电子商务不同模式的定义及现状，其次分析电子商务模式给传统税收征管带来的挑战，
3、主要是从四个方面展开论述，即对税收制度和法律法规的挑战、对税收管辖权的挑战、对税种的挑战，以及具体的不同的电子商务模式对传统税收征管带来的挑战。 第四部分是不同平台的虚拟产品交易过程分析。利用实际案例以及与卖方交流，分别分析 B2C、伪 C2C 和纯粹 C2C 交易平台虚拟产品交易过程，研究税收可行性， 通过分析得出 B2C 的交易已经完成征税， 应严格区分伪 C2C 和纯粹 C2C的界限，因为，伪 C2C 进行的实际上是 B2C 的业务，必须严格按我国税收法律法规缴纳税款，而纯粹的 C2C 业务存在着征税的难度。 第五部分虚拟产品征税问题分析。首先通过分析虚拟产品的定义和特征确定研究范围，
4、其次分析虚拟货币交易产业链， 最后阐明虚拟产品收入征税的必要性。 第六部分电子商务模式下对虚拟产品收入征税的对策和建议。主要通过结合我国税收政策分析我国不同模式电子商务的税收现状， 得出目前解决我国电子商务模式下对虚拟产品收入征税问题关键：一、虚拟货币还需要立法保护；二、加强对交易平台控制；三、使用电子商务交易专用发票；四、推进异地虚拟交易监管；五、建立各领域、多部门的协作制度；六、加强国际税收合作、完善国际税收协定。 第七部分结论。依据以上部分的分析，总结本论文所做的创新点及不足之处。 关键词：电子商务 B2C 模式 C2C 模式 虚拟产品 税收 Virtual product income
5、 tax research under electronic commerce pattern Abstract With the rapid development of electronic commerce, electronic payment means continuous improvement, The traditional business operation is quite instead by the Internet. Currently, e-commerce is the first one of network economy, but also promot
6、e the industrys biggest power network economy development, the traditional tax collection and management mode of e-commerce has no longer meets the conditions of taxation management development needs.To this end, the tax e-commerce model has become the countries facing the new tax law system and the
7、 urgent need to address the issue, and caught the attention of the government. Chinas tax system is has not been clearly designed to make online transactions. If you do not timely development of the tax system and tax-related measures in order to identify the object or transaction tax figures, it is
8、 difficult to ensure the normal tax online, resulting in the loss of state tax revenue, inhibiting the pace of economic development. This article attempts to combine different modes of e-commerce and virtual product definition to clarify the author of the e-commerce income tax virtual product models
9、 attitude and perspective. This article is divided into seven parts: The first part is an introduction. This thesis describes the background and significance, research, practical applications. The second part is a literature review related research. Focuses on domestic e-commerce and the status of t
10、he virtual product research and related views and collection of tax status. The third part is the analysis of e-business models. First, the definition of e-commerce and the status of different models, followed by analysis of e-business models to the traditional challenges of tax collection, mainly f
11、rom four aspects with the statement that the tax system and laws and regulations of the challenges, the challenges of tax jurisdiction , the challenge of taxes, as well as specific e-business models for the different challenges the traditional tax collection. The fourth part is the different platfor
12、ms of virtual produnct process.Using actual case and the exchange with the seller, respectively, of B2C, C2C and the pure pseudo-C2C trading platform for virtual product process, the feasibility of tax revenue, derived through the analysis of tax B2C transactions have been completed, should be stric
13、tly separated from the pseudo-C2C C2C and pure boundaries, because in fact carried out by pseudo-B2C C2C business, must be in strict accordance with the tax laws and regulations of paying taxes, while the pure existence of C2C business tax more difficult. Part V of virtual product taxes. First, by a
14、nalyzing the characteristics of the virtual product definition and scoping, followed by the chain of virtual currency transactions, and finally to clarify the need for virtual product taxation of income. Part VI of the virtual product e-commerce mode taxation of income measures and suggestions. Main
15、ly through a combination of tax policy analysis of the different models of e-commerce tax status, come to solve the current mode of electronic commerce taxation revenue on the virtual product key: First, the virtual currency also need legal protection; II trading platform to enhance control of ; Thi
16、rd, the use of e-commerce transactions invoices; Fourth, to promote off-site supervision of virtual transactions;, to create in all fields, multi-sectoral collaboration system; six, to strengthen international tax cooperation, and improve international tax agreements. Part VII Conclusion. Based on the above part of the analysis, summarized in this paper do innovation and deficiencies. Keyword: E-commerce, B2C model, C2C model,
