我国加入世界贸易组织后,日益溶入国际社会中,中国经济成为世界经济的重要组成部分,中国参与国际税收竞争也成为参与国际市场竞争的重要内容。同时,信息产业发展迅猛,电子商务方兴未艾,种种迹象表明,知识经济在我国已经初露端倪。然而,我国现行税制仍以物质作为主要征税对象,税 After China’s accession to the World Trade Organization, it has gradually dissolved into the international community and its economy has become an important part of the world economy. China’s participation in international tax competition has also become an important part of participating in international market competition. At the same time, the rapid development of the information industry, e-commerce in the ascendant, there are indications that the knowledge-based economy in our country has begun to emerge. However, the current tax system in our country still uses material as the main tax object and tax