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电子商务作为一种新型的贸易方式,具有营运成本低、用户范围广、无时空限制、商家与用户可直接进行交互式交流等特点,它不仅给传统的贸易方式和社会经济活动带来了巨大的冲击,也对现行的税收原则、税收制度、税收征管以及国际税收规则提出了严峻的挑战。本文简要阐述电子商务对国际税法所造成的影响。
As a new type of trade, e-commerce has such characteristics as low operating costs, wide range of users, no time-space constraints and direct exchange between merchants and users. It not only brings about a tremendous impact on the traditional modes of trade and social economy The impact on the current tax principles, tax system, tax collection and management and international tax rules poses a serious challenge. This article briefly describes the impact of e-commerce on international tax law.