我国电子商务可税性的分析.pdfVIP

中性原则、税收公平原则等角度回答了我国是否对电子商务应该征税以及是否征 收新税等问题。然后分析了传统税收模式的缺点，并对税收征集进行博奕分析， 进而设计了适合电子商务税收的新型征集模式。文章还从税收筹划的角度论证对 电子商务征税的必要性。最后是对我国电子商务税收征管法律制度进一步完善的 探讨。 本文的写作以定性分析为主，归纳和演绎相结合的方法。本文立足于电子商 务税收法律问题研究的国内外实际情况，对电子商务这种新兴的贸易形式所带来 的税收法律问题进行分析，提出自己对某些问题的看法，并在介绍、比较国际社 会提出的各种对策和方案的基础上，尝试对我国的电子商务税收法律问题提出自 己的建议。 关键词：电子商务；可税性；税收基本原则；征税征集模式；税收监管 ’ The I Ii SsooftaxaxIi ossiI bll II Ii aboutuOhIi as ana‘ysys ngposs tyty el ectroni Ccommerce Abstract tax Electroniccommercehasattackedthetraditionalrevenue legalprinciple．the tax andthetax alsohas thetax revenuefair attacked neutralityprinciple principle．It revenuecollection suchastax aspects administration．taxcollection．taxafIj虹rs examinedand violatedthetaxla_w：and thenewtaskthetax legalliability proposed to revenueiurisdiction．The theelectronic taxationof about commerce legislation International andseveral countries havethe organizations developed important toour related orderto theelectronic enlightenmentcountry’S legislation．Inpromote commerce should international healthydevelopment．ourcountry strengthen communicationand the oflitmusless cooperation．Consideringprinciples taxing．fair and theelectroniccommerce’S shonidnot taxing， encouraging development，we establishnew oftaxestotheelectronic categories commerce． After the of totheelectroniccommerce applyingsystempattemtaxingdirectly tax．hasovercomethetraditional ofcollection of shortcomings pattem．Thelegislation electroniccommerceinour needstofollowthe oflitmusless country principles taxing． fair thecurrenttaxationasthefoundationandthe taxing．ef五ciencytaxing．taking maintenancetax andtheintemational revision sovereignty harmonycooperation．The tothe of‘the usethemethodoffunctional principlepermanentorganization”should and theserverwhichallorrentsinthe to the analysisrecognize foreigncountry permanentorganization． information thenetwork Throughdigitization qualitativeby downloading，the commercialuseof informationwhichiSobtainedelectronic the digitized by wa