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商业和互联网联系日益紧密,面对如此巨大的市场,可供纳税的收入将会大幅度增加,尤其在数字化产品和网上服务网上销售方面。但到目前为止,国际税法还主要是以所得税法、财产税法为基础,而对于电子商务的增值税问题,尤其国家间税收协调在法律上各国大多还存在着空白。本文主要针对电子商务中数字化产品和网上服务的增值税的问题进行研究,并在最后提出了我国对于网上商品服务征收增值税体系建立的建议,以期望能够对我国对电子商务税收体制的完善贡献微薄之力。
Business and the Internet are becoming more connected with each other. In the face of such a huge market, there will be a substantial increase in taxable income, especially in online sales of digital products and online services. However, so far, the international tax law is mainly based on the income tax law and the property tax law. However, most of the countries in the law still have a gap in the issue of VAT on e-commerce, especially among countries. This article mainly studies the issue of VAT of digital products and online services in e-commerce. Finally, it puts forward the suggestion of setting up the VAT system of online commodity service in our country, in the hope of improving our country’s contribution to the e-commerce tax system Meager power.