论文部分内容阅读
电子商务是一种全新的商务运作模式,具有许多独特之处,因此究竟对其是否开征新税、如何征税,国际上众说纷纭。对电子商务是否征税,不仅关系到电子商务从业者的经济利益,而且关系到国与国之间关于税收利益的分配。本文着重从税收的本质、税收中性原则以及税收公平原则的角度加以分析,来看我国应对电子商务征税。
E-commerce is a brand new mode of business operation that has many unique features. Therefore, there are many opinions in the world about whether or not to levy a new tax and how to tax it. Taxing e-commerce is not only related to the economic interests of e-commerce practitioners, but also to the distribution of tax benefits between countries. This article focuses on the tax from the nature of tax neutral principle and the principle of tax fair to analyze the point of view China’s response to e-commerce tax.