Skip to content

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

董皓

 

本章内容全文载:李祖明主编:《电子商务法教程》(高等院校法学专业规划教材)第十章,对外经济贸易大学出版社,2009年9月。如需引用,请查阅正式出版的书 本以获取准确页码。本作品不适用本站所通常采用的创作共用 (Creative Commons)条款。未经许可,任何网站不得转载本作品

 

  电子商务作为一种营利性的活动,自然要与税收征管发生关系。税收作为财政收入的主要来源,不仅是政府履行职能的物质基础,也是国家宏观调控的重要方式。而电子商务的出现和发展,在为经济提供新的增长点、为国家提供新的税源的同时,也给税收征管带来新的挑战。如何确定纳税主体、征税对象、税收管辖权等等问题,都需要在不断实践中予以总结。因此,和与电子商务相关的许多其它法律问题类似,本章中的许多内容,无论是在理论层面还是实践中,都还处于不断摸索和探讨中。

本章首先从税收基本要素的角度,分析了电子商务对传统税法的影响,然后介绍了国际社会和国内学界对相关问题的探索性成果,最后介绍了我国目前与电子商务有关的税收政策及未来的发展方向。在叙述这些内容的过程中,本章始终以中国税法环境下的具体问题为核心。力求让读者既掌握对实际工作有价值的税法知识,又认识到电子商务税收问题的复杂性、探索性,在应用和理论层面都有一定的知识储备,为今后的工作打下基础。

 

点击此下载PDF版本阅读