联系我们

论文查询结果	返回搜索

论文编号：	6846
作者编号：	2120123079
上传时间：	2014/12/7 18:47:26
中文题目：	A电子商务公司税务管理优化研究
英文题目：	Tax management optimization research for E-commerce enterprise A
指导老师：	张晓农
中文关键字：	电子商务；税收管理；税务管理优化；跨国电商企业
英文关键字：	E-commerce；Tax management；Tax management optimization；Multinational E-commerce Company
中文摘要：	众所周知，电子商务代表了贸易行业未来的发展方向。电子商务的实践和推广为经济与社会带来了很大的收益，2013年，中国电子商务交易额比去年增长了21.3％，已超过10万亿元。电子商务这种具有强大生命力的交易方式越来越普及，发达国家已经制定了相关的政策，而发展中国家也加快了进程，作出整体发展战略，尽最大努力推动电子商务在各个领域的应用，力争在新一轮的国际竞争中取得优势。 随着电子商务的迅速发展，与之相关的税收问题也日渐凸显。不同于传统商务税收模式，新兴的电子商务行业对现行的税收征管体制提出了挑战。无论是国际还是国内，对于电子商务收入是否征税、或开征新税，如何征税、监管，以及如何依据居民管辖权或者地域管辖权在国际间公平的分配税收等问题，展开了激烈的讨论。我国参考了欧美发达国家及印度等发展中国家的经验，积极地进行了尝试，并设立试点，对于我国当前的电商行业形成了一定影响。国际政策及国内政策的不断变化，导致企业需要面临复杂多变的税收环境，作为A公司如何在现有的电子商务税务环境下优化自身的税务管理体系，成为本文亟待解决的问题。 本文基于对电子商务及税收概念、发展及影响的了解，站在企业的角度，以大型跨国电子商务企业A公司为例，通过分析国内外电子商务税收环境的变化及发展趋势对其现有的运营模式及税务管理模式产生的影响、引发的问题，针对这些问题设计一整套税务管理优化方案，完善运营体系，使其能够更好的适应当前的电子商务税收环境，降低税收负担，减小税收风险。 本文运用理论研究与案例分析相结合的研究方法，综合国内外专家学者对电子商务税收问题的研究结论；并实际应用于一家在华跨国公司的税务体系优化，对其进行分析和评价。试图通过以上分析研究，获得对A公司有实际意义的运营方案与解决方案，并在一定程度上为A公司类型企业提供样例，供其参考。
英文摘要：	As we all know， e-commerce represents the development orientation of trade in the future， the practice and popularization of e-commerce brings great benefit to the economy and society， in 2013， the e-commerce trading amount is over 10 trillion Yuan， with a growth of 21.3% compared to last year in China. The e-commerce with strong vitality is more and more popular today， the developed countries have made relevant policies， and developing countries are also speed up the process for make an overall development strategy， try their best to promote the practice of e-commerce in all fields， and strive to gain an edge in the new round of international competition. With the rapid development of e-commerce， tax related issues have attracted more and more attention. Different with traditional tax mode， the new e-commerce industry challenges the existing taxation system now. Both home and abroad， there caused a heated discussion on whether e-commerce shall pay tax， or impose new taxes， how to levy taxes， how to regulate， and how to allocate the tax fairly in international according to the resident jurisdiction or the area jurisdiction. Our country referenced the experience of developed countries in Europe and America and developing countries such as India， carry out the attempt actively， and implemented pilot， that’s influenced our current e-commerce industry. The enterprise shall face the complex tax environment due to the changeable policy both home and abroad， so how to optimize the tax management system in the current e-commerce tax environment for A company， become the critical problems should be solved. Base on understanding of concept， development and influence of e-commerce and e-commerce tax， this thesis standing in the enterprise perspective. Take multinational company A as an example， according to the analysis of how international e-commerce taxation environment change and the develop trend effect the current operation mode and tax management mode， and the related problems caused， designed one set of tax management optimization scheme. Improve the operating system， to make it adapt to the current e-commerce tax environment better， reduce the tax burden， minimize the tax risk. This thesis combine with theory and case study method， comprehensively use specialists’ study conclusion while practice in a multinational company， study managing strategy after analysis and assessment. This thesis will get practical operation scheme and solution scheme per above analysis study for A company， further provide sample for kindly of A company for reference.
查看全文：	预览  下载(下载需要进行登录)