论电子商务交易的流转税法律属性问题 - 国际经济法网.PDF

( ) 2005 年第 3 期 　　　　　　　　　法律科学 西北政法学院学报 　　　　　　　　　　　　　　　 1·09 · 论电子商务交易的流转税法律属性问题 廖益新 ( 厦门大学法学院 ,福建 厦门 361005) [摘 　要] 　如何确定电子商务在线交易数据化产品的流转税法律属性 ,是目前中外各国财税当局在电子商务 税收实践中面临的共同问题 ,税法理论界也存在着不同的观点。在我国现行流转税体制未进行结构性的改革调整 的情况下 ,在线交易的数据化产品提供 ,不宜视为增值税意义上的销售货物行为 ,而应该区别具体情况 ,分别确定 为营业税意义上的提供服务或转让无形财产交易。这样能够在更大程度上体现税收中性原则和实现课税公平 ,也 有利于我国对电子商务课征流转税的制度与未来可能形成的电子商务流转税国际协调规则的接轨。 [ 关键词] 　电子商务 ;流转税 ;在线交易 ;转让无形财产 Abstract :One of common problems faced by tax authorities of China and other countries in terms of electronic com merce taxation is how to determine the tax legal character of digital products supplied through on - line transaction of elec tronic commerce , about which there exists different opinions in the academia of tax law. Under the condition that Chinese current turn over tax system is not subject to a structural reform , on - line transactions of digital products should be identi fied not as sales of goods in the sense of Value - added Tax , but as the supply of services or transfer of intangible propert y respectively for Business Tax purposes according to specific transaction circumstances. This identification of on - line transactions of digital products may realize to a greater extent the principle of tax neutrality and tax equity , and make Chi nese turn over tax rules governing taxation of electronic commerce be in conformity with the prospective rules of interna tional conciliation of turn - over taxation of electronic commerce. Key Words : e - commerce ; turn over tax ; on - line transactions ;transfer of intangible propert y 中图分类号:DF432. 1 　　文献标识码 :A 　　我国现行的流转