电子商务税收政策的国际经验及借鉴

The E-Commerce Taxation Policy: International Experience and Its Salutary Values

通过分析电子商务对现有的税收制度、税收征管方式、税收管辖权和税种带来的全新挑战,进一步探讨税收对电子商务发展影响的理论机制机理,可借鉴美国、欧盟、印度、新加坡和发展中国家的电子商务税收政策的经验及教训,以积极的态度对待电子商务税收问题,坚持税收公平原则,保持现行税制稳定,充分考虑电子商务发展阶段性特征,积极应对国际税收的挑战。

In this paper the brand-new challenges to the existing taxation system,tax collection and managementmethods,tax jurisdiction, and tax categories as posed by E-commerce are analyzed. The theoretical mechanisms ofthe impact of taxation on the development of E-commerce are further explored. Based on the analysis, it is proposedthat experience of E-commerce taxation policies of the U.S, the EU, India, Singapore and developing countries bedrawn on,so that an active approach can be taken in dealing with the international challenges based on theprinciples of taxation fairness and system stability as well as the phasic characteristics of the development ofE-commerce.