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在跨国电子商务快速发展的同时,由于世界各国对其征税问题的研究相对滞后,使其对基于传统交易方式而制定的国际税收法规产生的一系列巨大的冲击,尤其是对传统国际税收管辖权的冲击,引起了世界各国的关注。我国也应抓紧对电子商务引发的税收问题进行探讨,积极参与国际税收规则的制定,从法律规制等各方面做好积极准备,以防止国际税收的流失。
While transnational e-commerce is developing rapidly, due to the relatively lagging behind of the research on the taxation of all countries in the world, it has caused a series of huge impact on the international tax regulations based on the traditional transaction methods, especially for the traditional international tax jurisdiction The impact of power has aroused the concern of all countries in the world. China should pay close attention to the tax issues triggered by e-commerce to explore, actively participate in the formulation of international tax rules, from the legal regulations and other aspects of active preparation to prevent the loss of international tax revenue.