美国数字商品税收模式及对我国的启示被引量：6

U.S. Mode of Digital Goods Tax and Its Enlightenment to China

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摘要我国电子商务近两年呈快速发展的态势,预计2017年中国在全球电子商务中的份额将达到75%,成为"电子商务大国"。与此同时,我国的电子商务立法也提上了日程,然而在目前的电子商务法大纲草案讨论稿中并没有有关电子商务税收的具体建议。原因在于,目前我国就电子商务税收问题相关的数字商品分类、电子商务流转税征管、跨境数字商品交易的税收征管与退税等关键问题尚未形成统一且成熟的意见。美国近期形成的数字商品税收模式对我国颇具启发意义,我国可在此基础上构建自己的数字商品税收规则,进而推动电子商务立法进程。 In reeent years, China＇ s e-commerce has been developing fast. It is estimated that in 2017 our share of global e-commerce will reach 75%, and our country will turn into ＂e-commerce power＂ Meanwhile, the legislation of e-commerce law is on the？ agenda. Whereas, the specific suggestions of e-commerce tax have not been found in the discussion paper of draft outline of e-commerce law. That is because we have not reach the unified and mature ideas refers to such key e-commerce tax issues as digital goods classification, e-commerce indirect tax and tax collection and refund of cross-border digital goods trading. The recent U. S. mode of digital goods tax enlighten us so much, on the basis of which can we establish our own digital goods tax rules, and furthermore promote e-commerce legislation.

作者师晓丹

机构地区中国政法大学国际法学院

出处《法学杂志》 CSSCI 北大核心 2015年第3期121-128,共8页 Law Science Magazine

关键词数字商品分类数字商品税收电子商务税收市场公平法案 digital goods classification digital goods tax e-commerce tax MFA

分类号 D971.2 [政治法律—法学] DD912.2 [政治法律]

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参考文献21

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