论电子商务对我国税法的影响

Influence of Electronic Commerce on National Tax Law

电子商务的飞速发展标志着一个巨大的潜在税源的出现,但税法概念的模糊和立法空白导致在传统税制环境下电子商务税收存在不少问题。由于网络交易的虚拟化、非中介化和无国界化的特点使得电子商务对纳税主体、税法原则、课税对象、其他税法因素以及税收征管产生广泛影响,这就需要制定相应的法律来规范。

The rapid development of electronic commerce symbolizes the appearance of a giant and potential tax source, but the vague concept of tax law and the legislative vacancy cause many problems existing in the tax revenue of electronic commercial affairs under the traditional tax system. Because of the virtuality, non - intermediary and non - national boundary in network transaction, electronic commerce has widespread influences on the subject of tax payment, the principle of tax law , tho ohject of tax, other tax law factors and the collection of tax revenue. Thus, it is necessary to make the corresponding law to deal.