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电子商务可分为直接电子商务方式和间接电子商务方式。直接电子商务方式是指询价、报价、合同签订、移送产品、提供劳务、单据传递、款项支付等过程全部在网上进行。间接电子商务方式是指询价、报价、合同签订在网上进行,而移送产品、提供劳务、款项支付通过传统方式进行。与传统商务方式相比,电子商务具有三个特点:一是无国界性。二是虚拟性。三是无纸化。由于电子商务活动的上述特点,造成了更多的税收管辖权冲突,给部分税制要素的确认带来了困难,也使税收征管面临挑战。
E-commerce can be divided into direct e-commerce and indirect e-commerce. Direct e-commerce approach refers to inquiry, quotation, contract signing, transfer of products, provision of labor services, delivery of documents, payment of funds and other processes all conducted online. Indirect e-commerce refers to the inquiry, quotation, contract signing on the Internet, while the transfer of products, providing labor services, payments through the traditional way. Compared with the traditional business methods, e-commerce has three characteristics: First, without borders. Second, the virtual. Third, paperless. Due to the above characteristics of e-commerce activities, more conflicts of tax jurisdictions result in difficulties in recognizing the elements of some tax systems and challenges in tax collection and administration.