关于完善我国电子商务税收法律制度的若干思考

Several Reflections on Improvement of Tax Laws and Restrictions about Electrical Business in Our Country

电子商务作为信息化社会贸易活动的新兴产物,其出现打破了由传统税收法律解决电子商务税收及相关问题的平衡状态,引致诸多法律空白与盲点,并已对原有税收法律制度提出严峻挑战。其中既包括对税法基本原则的冲击,也包括有对税收实体法具体制度及构成要素的影响冲击,因而对电子商务所引发的税收法律问题进行探讨、研究是迫切且必要的。鉴于此,在对国际上有关电子商务税收法律发展趋势进行考察的基础上,结合我国经济生活及税收法律制度现状,就如何完善我国电子商务税收法律制度进行了若干探讨与思考。

Being a new production of information society＇s trade activities, the appearance of electrical business has broken the balance of solutions to electrical business and relative problems by traditional tax systems,led to many lawns blank spaces and blind spots and has offered a severe challenge to traditional law systems. So combining with the current situation in our country＇s economic life and law systems, the paper has explored and reflected on how to improve our country＇s tax laws and restrictions on the basis of development trend of international tax laws about electrical business trade.