电子商务课税的福利经济学分析

A Welfare Economics Analysis of Taxing EC

电子商务的迅速发展将给税收带来巨大的冲击,但各界就是否对电子商务课税以及何时课税一直存在分歧。本文将定量分析与定性分析结合起来,应用福利经济学的有关原理,探讨了对电子商务课税的利与弊,并指出二者之间的关系是:短期内弊大于利,长期内利大于弊。

In the past fifteen years, Internet has spread quickly through the whole world. On the basis of Internet, electronic commerce (EC) grows up rapidly and will shock the tax systems. Qualitative analysis and quantitative analysis are integrated in this paper. The author has discussed the benefit and loss in taxing EC and points out that the benefit is higher than the loss in short term and the benefit is lower than the loss in long term.