论文部分内容阅读
电子商务与国际税法的相关问题自上个世纪九十年代以来便引起国际社会的普遍关注。而在“一带一路”战略的实施背景下,电子商务面临着新的机遇与挑战,从而使得电子商务对国际税法的影响更加显著。本文首先阐述了“一带一路”战略的实施对电子商务造成的影响,又分析了讨论电子商务对国际税法的影响的前提——电子商务征税的必要性。最后,从税法的构成要素和税收征收两个大方面,阐述电子商务对国际税法的影响。
Related issues of e-commerce and international tax law have drawn the widespread concern of the international community since the nineties of the last century. Under the background of the “Belt and Road” strategy, e-commerce is facing new opportunities and challenges, making the impact of e-commerce on international tax law even more significant. This article first expounds the impact of the implementation of the “Belt and Road” strategy on e-commerce, and analyzes the premise of discussing the impact of e-commerce on international tax law - the necessity of e-commerce taxation. Finally, from the two major aspects of the tax law and the tax collection, the impact of e-commerce on international tax law is expounded.