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本文介绍了目前世界上对电子商务征税的几种主要方案,并重点分析了预提税方案的优势与不足。认为在电子商务环境下,预提税方案可以较好地解决常设机构认定和跨国所得性质界定的问题;使居住国和来源国公平地分享网络经济带来的税收利益;较好地兼顾主要的税收原则;较之其他征税方案有着独特的优势。同时,预提税方案有利于维护处于电子商务净输入国地位的发展中国家的利益,应该受到我国政府的重视。
This article introduces the current world of several major programs of e-commerce tax levied, and analyzes the advantages and disadvantages of pre-tax levied programs. In the e-commerce environment, the pre-taxation scheme can better solve the problems defined by the permanent establishment and the nature of the transnational income, make the resident countries and the source countries share the tax benefits brought by the network economy fairly, Tax principles; have a distinct advantage over other tax programs. At the same time, the pre-tax levy program is conducive to safeguarding the interests of developing countries that are net importers of e-commerce and deserves the attention of the Chinese government.