电子商务的税务规则是一个急需解决的问题。在网上交易,会涉及除了通常所说的营业税,增值税,和关税等以外,欧盟提出的“字节税”问题也是其中问题之一。 一方面,有一些关键性的概念需要早日确定,例如,电子商业究竟该定义为一种服务还是一种产品,从而确定该如何征税的问题。另一方面,由于传统的以物质分配为依据的贫富差异可能为信息占有量为依据的‘贫’、‘富’差异所取代,是否要用“字节税”加以调节,是我们需 The tax rules of e-commerce is an urgent problem to be solved. Trading online involves one of the issues raised by the EU in terms of “byte tax”, in addition to the so-called sales tax, value added tax and customs duties. On the one hand, there are some key concepts that need to be determined at an early stage, for example, whether e-commerce should be defined as a service or a product to determine how to tax it. On the other hand, since the traditional disparity between the rich and the poor based on the material distribution may be replaced by the “poor” and “rich” differences on the basis of information possession, whether it is to be adjusted by the “byte tax” is what we need