电子商务对国际税收的冲击和对策

Erosion of International Tax in Face of Electronic Commerce and Solutions

电子商务和数字技术的出现和发展 ,给建立在传统经济贸易方式基础上的国际税收规范和国际税收协定带来了深刻的影响。面对这种影响 ,我国应采取相应的对策 ,确保财权利益免遭损失。

With the emergence and development of electronic commerce and digital technology,international taxation norm and tax convention of some countries based on the traditional trade mode have been influenced greatly.Under this circumstance,China should take corresponding measures to ensure against the loss of financial benefit.