摘要
从电子商务的高速成长性、税收公平和税收中性原则以及税收管辖权角度考虑,对电子商务征税是大势所趋,其思路是:税制的设计要体现出阶段性,并按是否产生了新的征税客体对网络上的商品和服务区别对待;对新税种的选择、征管方式的选择以及在具体的税收征管中的管理办法和措施乃至国际税收协调等均可利用现有税收原则的灵活性来进行税收筹划。同时,尝试提出以买方支付税款制度为基础的征收方案。
This paper holds that the design for tax system must represent the nature of phasebalance and that taxation must accord with its object. So we should make plans for selecting new categories of taxes, modes of taxation and management, and practical means and measures, making full use of flexibility of the principles of tax in existence. The paper also proposes a basal scheme for taxation.
出处
《中南工业大学学报（社会科学版）》
2002年第4期328-331,共4页
Social Science Journal For Central South University of Technology
关键词
征税筹划
电子商务
税制
taxation planning
electronic commerce
tax system
