论文部分内容阅读
5月30日,北京市十二届人大常委会召开第36次会议,《北京市信息化促进条例(草案)》提请会议审议。条例草案中有这样一条规定,利用互联网从事经营活动的单位和个人应当依法取得营业执照。由此我们看到,政府正在一步步加强对电子商务的监管。而实际上,对于电子商务是否该征税的讨论,早就不是一天两天,一年两年。专家呼吁国家尽快制定专门的电子商务税收立法,完善电子商务税收征管制度,使中国的电子商务得到更健康的发展。而社会各界对此的意见却并不一致。
On May 30, the 36th meeting of the 12th NPC Standing Committee was held in Beijing. The “Beijing Municipal Informatization Promotion Ordinance (Draft)” was submitted to the meeting for consideration. There is such a provision in the Bill that units and individuals that use the Internet for business activities should obtain business licenses in accordance with the law. From this we can see that the government is stepping up the regulation of e-commerce step by step. In fact, the discussion on whether or not the e-commerce should be levied is not a day or two and a year or two. Experts urge the country to formulate a special e-commerce tax legislation as soon as possible to improve the e-commerce tax collection and management system so that China’s e-commerce will be more healthy development. The views of all sectors of society are not the same.