摘要
随着网络技术的发展,电子商务正以其空前的无限生命力推动着部门经济、区域经济、国民经济和世界经济跃上一个新的台阶,但同时电子商务也对国际税收利益的分配形成了巨大的冲击。电子商务环境下,国际税收征管管辖权的冲突加剧,产生国际税收征管管辖权冲突的主要原因是"常设机构"概念受到挑战,要解决电子商务发展给税收征管工作带来的问题,必须结合变化了的经济形势需要,进一步调整和完善现行税收征管法的具体内容,以加强税收征收和管理,维护我国的税收利益。
As the development of network technique, a new trade form electronic commerce is developing vigorously. The electronic commerce has been promoting sectional economy, regional economy, national economy and global economy to a higher step. At the same time, electronic commerce influences the distribution of international taxation greatly. This thesis not only analyzes the problem of taxation jurisdiction caused by the development of electronic commerce, but also studies and suggests some countermeasures about electronic commercial taxation.
出处
《国际经贸探索》
CSSCI
北大核心
2007年第9期69-73,共5页
International Economics and Trade Research
关键词
电子商务
税收管辖权
税收征管
e-commerce
taxation jurisdiction
taxation controlling
