中国电子商务税收立法问题及其应对

Tax Legislation of Electronic Commerce in China and Its Countermeasures

电子商务以其便捷高效迅速改变着传统商贸模式,同时,电子商务发展对我国现行税收法律制度形成的冲击应引起我们足够重视,专门法律法规尚未出台,政出多门有待规范,税法要素亟待更新等问题突出。欧美发达国家对于电子商务税收问题的治理具有一定法律和实践经验,应在广泛借鉴学习国际经验的基础上,提出完善我国电子商务税收立法问题的方案和建议:一是完善电子商务税收实体法律法规;二是完善电子商务税收征管法;三是加强电子商务国际税收合作。

E-commerce is changing the traditional business model quickly with its convenience and efficiency. At the same time, the impact of the development of E-commerce on the current tax legal system of our country should be paid enough attention to, the special laws and regulations have not been issued yet, and many policies need to be standardized, the elements of tax law need to be updated urgently, and so on. Developed countries in Europe and the United States have certain legal and practical experience in the management of tax problems in electronic commerce. On the basis of extensive reference to international experience, This paper puts forward some suggestions on how to perfect the tax laws of electronic commerce in China: first, to perfect the laws and regulations of tax entities of electronic commerce;the second is to perfect the tax collection and management law of electronic commerce, and the third is to strengthen the international tax on electronic commerce cooperation.