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今年4月22日世贸组织贸易发展委员会就电子商务的纳税问题举行了该委员会的第40次会议。在这次会议上与会的各国代表纷纷就电子商务的纳税问题发表了不同的意见。该次研讨会的主持人玛丽-威伦女士在她的报告中说,由于去年年底世界总的经济状况恶化,信息技术的普及因此而大大放慢。但是可以预见在不久的将来信息技术必然会推动电子商务进一步发展,并且将带动生产效率进一步提高。但是在电子商务的发展过程中,在对其征税方面出现了很大的难题,主要是因为难以对电子商务进行统一的管理、难以建立严格的登记制度以及难以对交易过程进行跟踪以确定供求双方的真实身份。其次,这些数字化产品的交易与有形货物的交易完全不同,交易所涉及到的不同国家的纳税制度往往会有很大的差异。据统计,目前数字化产品贸易在全球贸易中所占的比例还相当小,仅占发展中国家出口总额的1％和进口总额的0.4％,全球数字化产品的进口征税总额仅相当于发达国家进口税总额的0.4％和发展中国家的进口税总额的0.6％。电子商务税收在发展中国家的流失要远远高于在发达国家。电子商务所涉及到的另一方面的问题是究竟归属于货物贸易领域还是服务贸易领域。这个问题之所以重要是因为GATT条款中规定的优惠条件与在GATS条款中相比有
On April 22 this year, the WTO Trade Development Commission held the 40th meeting of the committee on tax payment for e-commerce. Representatives from all countries attending the meeting expressed different opinions on the tax payment for e-commerce. Ms. Mary Wellen, the host of the seminar, said in her report that as a result of the deterioration in the general economic situation in the world at the end of last year, the popularity of information technology has greatly slowed. However, it is foreseeable that in the near future, information technology will inevitably promote the further development of e-commerce and will further promote the production efficiency. However, in the course of the development of e-commerce, great difficulties have arisen in taxing it mainly because of the difficulty of unified management of e-commerce, the difficulty of establishing a strict registration system and the difficulty of tracking the transaction process to determine the supply and demand The true identity of both parties. Second, the transactions of these digitized products are completely different from the transactions of physical goods, and the tax systems of different countries involved in the transactions tend to be very different. According to statistics, at present, the share of digital product trade in global trade is still relatively small, accounting for only 1% of the total export volume of developing countries and 0.4% of the total amount of imports. The total import taxation of global digital products is only equivalent to that of developed countries 0.4% of the total tax and 0.6% of the total import tax in developing countries. E-commerce tax losses in developing countries is much higher than in developed countries. Another issue involved in e-commerce is whether it belongs to the field of trade in goods or trade in services. This issue is important because the prerequisite conditions set forth in the terms of the GATT are compared to the GATS clause