摘要
是否对电子商务征收关税 ,不同的国家对此持不同的观点。以美国为首的信息技术发达国家极力主张对电子商务征收关税 ,而这方面发展相对落后的发展中国家则认为这将会破坏税收的中性原则和公平原则 ,造成一国的财政收入流失。此外在对电子商务的征税中也会遇到一些问题。我国应站在发展中国家的立场上 ,加紧税收策略的研究 ,加强基础设施建设 ,以最大限度的维护我国的利益。
Different countries have different views as for whether to impose tariff to E-business or not.The developed countries in information technology advocate the non-tariff policy while the relatively undeveloped countries in information technology take the opposite attitude thinking that it will damage the medium and fair principle in taxation,and cause the financial revenue flowing away.In addition it will meet some difficulties in imposing tax to the E-business.Our country should stand at the side of the developing countries,make researches on the taxation policy,strengthen infrastructure construction and do our best to maintain our country's benefit.
出处
《现代财经（天津财经大学学报）》
2001年第9期38-40,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
