慎思谨行:美国电商发展的财税法启示

The Enlightenment of American Electronic Commerce Taxation

美国电商税制的发展历程为我国提供了制度关照.可税性和征税权的先行确立是电商税制生发的源泉.税法的收入功能与治理功能在电商领域应得到重视与调和.美国电商税制的要点包括税收法定、税收中性、税收公平等三大根本原则,这同时也是我国财税法治建设的破题思路与落脚之处.立足基本国情和吸纳可考经验相结合,切实落实税制基本原则,重视电商行业发展与财政收入兼顾,将为本土化电商税制提供立法角度和制度逻辑.

The development of the American e-commerce tax system has shed a light on establishing correlative systems in China. The e-commerce tax system started with the establishment of taxability and taxation authority. The e-commerce taxation shall reconcile and pay special attention to income allocation and management functions. The basic principles of tax statutorily, tax neutrality and tax tax equity in American e-commerce tax system are also the critical points of the construction of governance of China’s tax laws and regulations. The implement of basic principles mentioned above and reconciliation of e-commerce development and fiscal revenue will provide legislative and institutional inspirations for e-commerce tax system’s localization.