摘要
电子商务交易包括数字化虚拟产品在线交易与一般电子商务离线交易,数字化虚拟产品在线交易量的上涨已经对实体经济产生了不良影响。通过对各国数字化虚拟产品在线交易的比较和借鉴,揭示我国应当在"营改增"政策下、坚持税收中性原则的基础上,构建电子商务税收立法体系并提出相应的措施和建议,以解决税收征管困难、税源流失日益严重的问题。
Electronic commerce transaction,including digital virtual products online trading and general e-commerce off-line transaction,Online trading volume of digital virtual product prices,has had a bad impact on the real economy. Through the comparison and reference of the e-commerce taxation legislation,we point out that our country should con-struct e-commerce taxation legislation system on the basis of the principle of tax neutrality,and put forward the corre-sponding measures and suggestions to overcome the difficulties in tax collection and management.
出处
《重庆邮电大学学报（社会科学版）》
北大核心
2015年第3期56-60,共5页
Journal of Chongqing University of Posts and Telecommunications(Social Science Edition)
基金
福建省教育厅中青年教师教育科研项目B类课题:电子商务环境下我国税收立法体系的构建(JB13556S)
关键词
数字化虚拟产品
税收立法
电子商务
营改增
vdigitized product
tax legislation
electronic commerce
replace business tax with value-added tax（VAT）
