我国电子商务税收立法初探

随着电子商务在世界各主要国家范围内的迅猛发展,它对世界经济的影响也越来越大。当前世界各主要国家对电子商务引发的税收难题并没有一个完善的解决方案,但是,伴随着电子商务的迅猛发展和上网人数迅速增长而带来的税收问题已经引起各国政府和各大国际组织的高度重视,各国政府和各大国际组织相应地采取了一些行动,制定了一些关于电子商务的税收原则和政策措施。对于我国来讲,应密切注视各国有关电子商务的税收原则和政策,制定出适合我国国情的电子商务税收立法,以保护和促进我国电子商务的发展。

Tentative Research on Electronic Business tax Legislation

With the development of Electronic Business, it has affected the world economy deeply. However, there are no perfect resolutions to the taxation problems. When Electronic Business is developed furiously and the quantity of people's visiting Internet is increasing fast, many governments and international organizations have paid more attention to the problem of taxation. They have taken some corresponding actions and set up some principles and countermeasures which are about the taxation of Electronic Business. For China, we should keep in mind of the principles and countermeasure set up by other countries, and put up the legislation about the taxation of Electronic Business considering the situation in China to protect and promote the development of it in our country.