比较法视野下我国电子商务税收立法的实现路径

Implementation path of tax legislation of e-commerce in China from the perspective of comparative law

电子商务的迅猛发展及不健全的电子商务税收制度引发了我国税收征管困难、税源流失日益严重的问题。通过对各国电子商务税收立法制度的比较和借鉴,提出我国应当结合国情,批判和吸收各国的经验,应当在坚持税收中性原则的基础上进一步修改税收法律制度,在纳税税种及资金流监管等各方面进一步完善和构建电子商务税收立法体系。

The rapid development of e-commerce and the unsound taxable institution for the e-commerce caused some problems such as the difficulties in tax collection and management,the increasingly serious drain of tax in China. Through the comparison and reference of the legislation institution of e-commerce taxation in various countries,the combination of conditions in China,and the criticism and absorption of the experience of other countries are proposed,the further modification of taxable legal system on the foundation of the principle of taxable neutrality should be insisted,the legislation system of the e-commerce tax is perfected and built further in the aspects of taxable kinds and the supervision of capital flow s.