电子商务环境：法律、道德与税务问题.pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Electronic Commerce, Seventh Annual Edition * European Union (EU) Value Added Taxes Value Added Tax Most common transfer tax used in the EU Assessed on the amount of value added at each stage of production EU enacted legislation Companies based in EU countries must collect VAT on digital goods Electronic Commerce, Seventh Annual Edition * 欧盟增值税 增值税 欧盟各国的财政收入主要来自转移税 对产品的每个环节新增价值所征收的税种 欧盟立法 欧盟国家的公司必须对数字产品缴纳增值税 Electronic Commerce, Seventh Annual Edition * Summary Legal concept of jurisdiction