电子商务环境中的跨国营业所得征税问题

Problems of Taxation of Non-resident Cross-border Business Income in Electronic Commerce

电子商务是一种不同于传统交易方式的全新交易方式 ,在电子商务环境中加强对非居民跨国营业所得征税问题研究具有非常重要的意义。电子商务全球性、即时性和直接性的特点 ,使得常设机构原则面临着挑战。文中通过对美、德等国家政策观点的分析 ,作者认为 ,我国在电子商务环境中非居民跨国营业所得征税应采取的政策为 :以最大限度保障国家税收利益为首要原则 ,其次是税收中性原则。

Electronic commerce is an entirely new type of trade means different from traditional ones.It is very important to strengthen the research on problems of taxation of non-resident cross-border business income in electronic commerce.Because electronic commerce is global,simutaneous and direct in nature,the principle of permanent establishment is being faced with challenges.The auther,through analysis of related tax policies of US,Germany and so on,claims that the principles China should adopt to tax non-resident cross-border business income in eletronic commerce are as folows:protection of national tax interests to the greatest extent,neutrality,maintanence of traditional tax principles and necessary flexibility.