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Internet从1994年投入商业化应用以来,企业与企业之间(BtoB)、企业与消费者之间(BtoC)的电子商务模式便在全球范围內蓬勃发展起来。据美国国际数据公司(IDC)的统计,1998年全球电子商务交易值已达到320亿美元,预计到2002年将达到4250亿美元;WTO的一份研究报告指出,到2001年,通过电子商务进行的国际商品贸易额可达600亿美元,到2002年通过电子商务进行的国际贸易额将达到世界贸易总额的10—15%。以Internet为载体的电子商务贸易方式的出现,被美国商务部称作“人类历史上每几百年才能遇到的一次机遇”。电子商务在对传统的商务方式带来重大变革的同时,也对传统的税收理论与税收实践带来了巨大的冲击。由此而引出的一系列税收问题,已越来越受到世界各国,特别是发展中国家的广泛关注。我国对此问题也已引起高度重视,但还有许多理论和实际问题尚未解决。
Since the Internet was put into commercial use in 1994, the e-commerce model between enterprises and enterprises (BtoBs) and between enterprises and consumers (BtoCs) has been booming worldwide. According to the statistics of the International Data Corporation of America (IDC), the global e-commerce transaction value in 1998 reached 32 billion U.S. dollars and is expected to reach 425 billion U.S. dollars by 2002. According to a WTO study, by 2001, it is conducted through e-commerce Of the international merchandise trade amounts to 60 billion U.S. dollars. By 2002, the volume of international trade through e-commerce will reach 10-15% of the total world trade. The emergence of e-commerce trade with Internet as its carrier has been described by the U.S. Department of Commerce as “an opportunity that can be encountered in human history every few hundred years.” E-commerce brings great changes to the traditional business methods, but also has a huge impact on the traditional tax theory and tax practice. As a result, a series of tax issues have drawn more and more attention from all countries in the world, especially from developing countries. My country has also drawn great attention to this issue, but there are still many theoretical and practical issues that remain unresolved.