电子商务中的财政关税问题日益受到关注,WTO作为世界上最具影响力的国际性贸易组织,也积极的关注电子商务中的财政关税问题。WTO通过的《全球电子商务宣言》表明各成员将继续其对电子商务不征收关税的现行做法。在电子商务税收政策方面,WTO认为对电子商务征收关税应该在不使电子商务的发展受到影响的前提下进行,不应将传统贸易和电子商务贸易区别对待。 The issue of fiscal tariffs in e-commerce has drawn increasing attention. As the most influential international trade organization in the world, WTO also actively pays attention to the issue of fiscal tariffs in e-commerce. The WTO Global Ecommerce Declaration, adopted by the WTO, shows that all members will continue their current practice of not imposing tariffs on e-commerce. In the aspect of e-commerce tax policy, the WTO considers that tariffs on e-commerce should be implemented without affecting the development of e-commerce. The traditional trade and e-commerce trade should not be treated differently.