电子商务在线交易的征税问题初探（On the issue of e-commerce taxation of online transactions）.docVIP

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电子商务在线交易的征税问题初探（On the issue of e-commerce taxation of online transactions）.doc

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电子商务在线交易的征税问题初探（On the issue of e-commerce taxation of online transactions）

电子商务在线交易的征税问题初探（On the issue of e-commerce taxation of online transactions） On the issue of e-commerce taxation of online transactions E-commerce online transaction tax on 2008-12-20 15:15:39 Electronic commerce, the existing tax system tax problems According to the electronic commerce transaction form is divided into two types: (1) offline transactions (offline). The parties to the transaction in electronic contract, payment, goods and services provided in the traditional way. This transaction and mail order, telephone orders are no substantial difference, because of the physical process of the trading did not disappear, according to the current taxation system is no big obstacle to its. (2) online transactions (online). Directly on the network to complete the subscription, pay the price, digital information goods payment transaction process, such as electronic books, computer software directly in the online transaction, complete financial services and download statistics etc.. The characteristics of online transactions are all transactions are completed by the network flow, which the tax foundation of real flow loss, which produced a series of problems of tax. (a) the object of Taxation cognizance 1. trading behavior is difficult to identify The object of taxation is based on direct taxation, is the only standard to distinguish between tax and non tax. In the traditional trade activities, as the object of taxation is relatively easy, because of the trading behavior of all business related documents, such as import customs declaration, certificate of sale, even if there is no commercial documents, the tax authorities can also change inspection through bank accounts and credit business, check the balance of payments, to determine the tax basis. Electronic commerce is not. Compared with the traditional trade mode of e-commerce has two notable features: (1) liquidity. The network is extremely open space, traders can engage in commercial activities in any website, as l