电子商务征税合理性分析

The rationality of e-commerce taxation

随着互联网的发展,电子商务这种新兴的贸易模式开始走入到日常生活。它的出现也伴随着诸多问题,是否能将其纳入现行税制进行征税也是其中之一。一方面,免税论者认为电子商务虚拟化的特点使得它缺乏与来源地的地理连结,难以确定具有管辖权的税务机关。另一方面,征税论者认为对电子商务的免税会导致国家税收利益的流失和市场歧视,更违背了税收中性原则的要求。后者的观点更加符合公平原则,电子商务没有理由成为现行税制下的免税区。

With the development of Internet, e-commerce as a new trade pattern, started to go to the daily life. It ari- ses many problems as well; one of those is whether it can be included in the current tax system to collect tax. On the one hand, some scholars think that the virtualization features of e-commerce makes it lack of the geographical link with the source and it is difficult to determine jurisdiction of tax authorities. On the other hand, some other scholars believe that the exemption for e-commerce would lead to the revenue losses for governments. It would also cause market discrimination and the violation the principle of neutrality. The latter point of view is fairer than the other, there is no reason that the e-commerce could to become free in the tax system.