B2C跨国在线下载数据类产品所得课税的必要性分析

The Necessity of Taxing on B2C Data Goods' Income of Global Online Download

B2C跨国在线下载是一种新兴的电子商务交易模式。由于其产品的无形性以及交易跨国性,各国在对其是否征税的态度上莫衷一是。从收益性理论、税收公平原则出发,对B2C跨国在线下载数据类产品有征税必要;从公共政策的角度出发,作为市场消费国的中国更有必要主张对其征税。

B2C data goods of global online download is a new E-commerce model which becomes more and more important in global commerce.There is no ideas in common in the world in accordance with it s invisibility and internationality.According to income theory and principle of tax equity it s necessary to tax on B2C data goods of global online download.Moreover,from the public policy China need tax on B2C data goods of global online download as a consumer country in B2C data goods of global online download.