东亚电子贸易区及电子贸易税制的构建

东亚地区的相互依赖程度日益加深 ,为了促进东亚地区的贸易便捷化 ,使用信息和通讯技术工具构建电子贸易区成为一种必然。在东亚地区建立PAA等电子贸易区是可取的 ,为了建立电子贸易区 ,有必要改进电子商务的法律和税收制度。为了准备对电子商务进行税收激励 ,政府必须营造出一种能够使电子商务得以蓬勃发展的财政氛围 ,而不必单纯考虑其维护公平、可预测的税收体系的职责

The Construction of E- Trade Community and Taxation in East Asia

The inter-dependency in East Asian region is deepening in terms of trade volume. The construction of electronic trade community is indispensable to accelerate trade facilitation in the East Asian region, utilizing tools originated from information and communication technology. It is desirable to construct e-Trade community such as PAA. And it is necessary to improve the law on electronic commerce and taxation on electronic commerce for the construction of e-trade community. For the preparation of tax incentives for e-commerce, government must provide a fiscal climate within which electronic commerce can flourish, weighed against the obligation to operate a fair and predictable taxation system.