电子商务对现行税制的影响及对策

Influence of Electronic Business on Current Tax System and Its Countermove

电子商务在全球的高速发展 ,给我国现行税制带来很大影响 ,我国应根据电子商务的发展状况 ,吸收发达国家的经验 ,完善现行税制 :要保持税收的中性原则 ,不增加新的税种 ,而在现行税制的基础上补充有关电子商务的征税条款 ,明确税收要素 ;要重新界定税收的概念 ,坚持居民税收管辖权和收入来源地管辖权的原则 ,维护国家主权利益 ,保证财政收入。

The global speedy development business greatly influenced our current tax system. The author hereby recommends that we perfect our current tax system by absorbing the advanced experience of western developed countries. The specific measures can be: supplementing tax clauses regarding electronic business while maintaining the neutral principle of taxation without adding new tax systems; stipulating explicitly the factors of each category of taxes, re-defining the terms of taxes. Thus the state sovereign rights could be safeguarded and financial incomes be guaranteed.