电子商务税收法律问题研究

Study of the Legal problems concerning Taxation in Electronic Commerce

电子商务的虚拟化、数字化、无纸化等特点给现行税收实体法和程序法都带来一定的冲击,本文以税法基本原则在电子商务税收领域的适用与发展为研究起点,结合我国税制结构,探讨了电子商务所得税法之常设机构原则和所得分类的内涵发展,以及电子商务税收领域增值税法、营业税法、税收征管法之调整问题。

The virtuality, digitalization, and paperless feature in electronic commerce has imposed some influence on current taxation substantive laws and procedural laws. This article, starting from the study of the application and development of basic rules of tax laws in electronic commerce taxation area, combined with China's tax system, explores the development of permanent institutions of income law and the classification of income in electronic commerce, and the adjustment of value added tax law, sales tax law, tax collection law in electronic commerce taxation.