网络贸易对国际税收制度的挑战及对策（Challenges and Countermeasures of network trade to international tax system）.doc

网络贸易对国际税收制度的挑战及对策（Challenges and Countermeasures of network trade to international tax system） Challenges and Countermeasures of network trade to international tax system Challenges and Countermeasures of network trade to international tax system 2008-12-20 15:15:20 With the development of computer network and communication technology, network trade is rising quietly. It has become one of the most important forms of trade in modern society. The rise of online trade has had an important impact on the traditional business form, circulation system and marketing mode, and promoted the innovation and transformation of the three industries. At the same time, the rise of online trade also poses new challenges to the existing international tax system. I. The challenge of network trade to the traditional concept of International Taxation Online trade is a trade revolution relative to traditional trade. To a great extent, it has broken through the concept of region. Network trade has no national boundaries in cyberspace. It is a new form of trade this super regional, has a great impact on the current economic operation and management mode, which has caused many tax problems: on the one hand, the network of trade mode instead of the traditional trade way, the issue of tax subject, tax links, such as the place for the payment of a challenge; on the other hand, the traditional international tax theory, tax principle has also been affected. (1) it is difficult to determine the identity of the subject of the tax payment Looking at the current tax system in various countries, it is closely related to the identity of the subject of tax payment to judge whether a transaction is taxed and how much tax is imposed. In the Internet, there are two ways to help us identify the taxpayers identity: tracking supply routes and tracking source of loans. But the Internet is a free and open network, as long as the enterprises pay a registration fee, you can get a computer address, but due to the