电子商务条件下流转税的国际协调

International coordination of turnover taxation under Electronic commerce

随着电子商务的广泛使用,现有流转税体制受到了极大的动摇和冲击。本文从电子商务对现行流转税体制的动摇点着手,对现行流转税体制所受到的冲击进行了详细的分析,并借鉴国际上的经验提出了电子商务条件下,对我国流转税进行改革以与国际协调的意见和建议。

Along with the widespread use of electronic commerce, the existing turnover taxation has received the extreme vacillation and impact. This article begins with the vacillation spot of the existing turnover taxation of electronic commerce, analyzes the impact which the tax received in detailed, references to the experience of other countries, makes some proposals on how to reform the turnover taxation to coordinate with the international tax under the conditions of electronic commerce.