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標籤: 税收

Book Chapter – Taxation Issues in the E-commerce

DONG Hao, “Taxation Issues in the E-commerce”, in LI Zuming (ed.), E-commerce Law, Beijing: University of International Business and Economics Press (2009), 19,000 words;

Introduction:

The E-commerce should not escape itself from the taxation. However, the troditional tax law and taxation policies would not cope with the new challenges including the identification of the taxpayer, the jurisdiction issues, the "new" objects of taxation, etc. This chapter firstly analyzed the impacts of the online commerce to the traditional tax law. Then it introduced the achievements either in the academia or in the legislations in various countries. China’s relevant taxation policies and the future development are discussed in the third section of this chapter. To make this book more practical,  although the structure of the chapter can be divided to the above three parts, the whole chapter always focuses on the possible dilemma as well as the solution in the context of Chinese taxation system.


书章:电子商务中的税收问题

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几项与电子商务有关的现行税收政策

  1、关于个人通过网络买卖虚拟货币取得收入的个人所得税问题

  2008年9月28日,国家税务总局发出《关于个人通过网络买卖虚拟货币取得收入征收个人所得税问题的批复》,对个人通过网络买卖虚拟货币的征税问题给出三点意见:

  第一,个人通过网络收购玩家的虚拟货币,加价后向他人出售取得的收入,属于个人所得税应税所得,应按照“财产转让所得”项目计算缴纳个人所得税;
  第二,个人销售虚拟货币的财产原值为其收购网络虚拟货币所支付的价款和相关税费;
  第三,对于个人不能提供有关财产原值凭证的,由主管税务机关核定其财产原值。

 

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