消费税视野下国际税法征税对象的再分析

国际税法的征税对象究竟是否应该包括间接税 ,学界对此颇有争论。目前主流观点认为国际税法征税对象应仅是所得税 ,也包括财产税和遗产税等直接税 ,而把间接税排除在外。本文从消费税入手 ,通过对“消费税”概念上的厘清 ,电子商务环境对传统观点的挑战 ,以及对 OECD因应之策的分析 ,认为截然地以直接税、间接税来划分国际税法征税对象是不科学的。消费税概念上的歧义性 ,在电子商务环境下消费税与直接税的融合 ,以及 OECD的实践都证明 ,必需把消费税这一传统观念上的间接税纳入国际税法的征税对象。

Re-analysis to Objects of Tax Collection in International Tax Lawby Considering Consumption Tax

There are debates in the academia whether the indirect tax should be included in the objects of tax collection in International Tax Law. The chief point of view treats the income tax and the direct taxes such as property tax and inheritance tax as the objects of tax collection. By analyzing the definition of consumption tax, differences of e-business environment from the traditional business and measures to OECD, the thesis supports the opinion that the consumption tax should be adopted as the objects of tax collection in International Tax Law.