摘要
电子商务由于其交易全球化、交易虚拟化、交易透明化、交易成本低和交易效率高等特点,正在迅速成长为主要的商业模式,给世界经济注入了新的活力。但与此同时,也对现行的税制造成了极大的冲击。解决我国电子商务税收问题,应明确电子商务税收应遵循的原则,完善现行税法,扩大增值税和营业税的适用范围,确立收入来源地管辖权,保护我国的税收利益。
Due to globalizafion, virtualizafion and transparency, low cost and high efficiency of its transaction, e-commerce is becoming a leading commercial model, bringing fresh energy for world economy; however, it also impacts current taxation greatly. Accordingly, we should clarify the principles followed by e-commerce taxation, improve current tax law, expand application of value-addad tax and sales tax, establish jurisdiction of income resource, and protect China＇s tax benefits.
出处
《商业经济》
2010年第10期107-109,共3页
Business & Economy
