摘要
本文分析了美国交易税基本法律规定对电子商务税收流失的影响,美国联邦最高法院与地方法院相关判例在电子商务征税问题上的博弈,并对美国电子商务最新征税标准进行了阐释,望对完善我国电子商务税收制度有所裨益。
Theis paper analyzes the influence of fundamental laws of American trade tax on tax erosion in E-commerce and the game of taxing E-commerce between the legal precedents of the US Federal Supreme Court and local court, and also elaborates on the latest standard of E-commerce tax collection in the US, and finally expects to provide some experience for improving China's E-commerce taxation system.
出处
《国际税收》
CSSCI
北大核心
2014年第6期47-50,共4页
International Taxation In China
基金
国家社科基金项目<主体性选择与农村纠纷解决机制关系研究>(编号:09XFX006)阶段性成果