摘要
电子商务对传统的国际税收规则造成了冲击:常设机构原则、居民身份的认定标准、收入的定性分类方法,对收入来源国和居民身份国的税收管辖权都造成了损害。为应对电子商务对现有国际税收规则的挑战,我国应该采取以下措施:拓宽常设机构的定义,使之适用于跨国电子商务交易;适当调整对企业居民身份的认定标准;应用功能等同的原则对电子商务交易中的收入性质进行分类。
E- commerce has made impact on the conventional international tax system in the following aspects： permanent establishment concept, criteria of residential identity, classification of the quality of income. The tax jurisdictions of source state and residential state are both damaged. In order to respond the challenge made by E- commerce, Chinese government should take these measures： expand the definition of permanent establishment to make it suitable for the international E- commercial transaction; properly adjust the criteria of residential identity; and classify the income from E- commercial transaction on the principle of functional equality.
出处
《特区经济》
北大核心
2006年第7期253-255,共3页
Special Zone Economy
关键词
电子商务
国际税收
常设机构
居民身份
收入分类
E-commerce
international tax
permanent establishment
residential identity
income classification
