电子征税

基于EDI的电子征税系统应用探讨

Research Electronic Collect Tax System Based on EDI

在分析电子商务征税流程的基础上，本文提出了基于移动Agent的电子商务征税系统模型，并给出了其在Aglet平台下的仿真实现，最后对该仿真系统进行了相关分析。

On the basis of analysing the characteristics of E-Commerce transaction , it proposes a mobile-agent-based electronic taxation model under E-Commerce , and the model is implemented and simulated by means of the Aglet platform . Finally , the simulation system is tested and analyzed .

美国学界对电子商务征税持有不同的观点。

A different opinion is held in taxing electronic commerce in American academic field .

如何对电子商务征税

How to Tax on E - business

电子商务征税问题的立法思考

On Taxation Legislation Problems of E-Commerce

电子商务征税的合理性分析

The Rationality of Taxing on E-commerce

首先，作为发展中国家，我国应坚持对电子商务征税的原则。

Firstly , as a developing country , China should stick to e-business tax collection principle .

我国2016年将实现所有发票的网络化运行，对电子商务征税实行更有效的监管。

China will extend its electronic invoice system nationwide in 2016 to better regulate the taxation of online businesses .

对电子商务征税是大势所趋，现时所需，形势所迫。

Collecting tax to Electronic Commerce is an irresistible trend , what at present needs , the force of circumstances .

第三部分主要介绍了国际上一些国家及组织对电子商务征税的政策，结合我国实际情况予以借鉴。

In the third part , mainly introduces tax policies for E-commerce in some countries and organizations , combined with our actual situation .

通过对实现帕累托最优条件的分析，我们可以看出，对电子商务征税是实现帕累托最优的重要前提；

We can see that taxing on E-commerce is the important condition for Pareto efficiency , based on the analysis about the conditions for Pareto efficiency ;

实证研究表明：对电子商务征税的政策将对电子商务的发展产生较大的影响，不恰当的政策可能导致电子商务的停顿不前。

The research shows that the policy of taxing electronic commerce will influence the development of electronic commerce , and unsuitable policy will lead to a standstill of electronic commerce .

所以对于常设机构的认定不仅对国际税法是个重要的课题，对于我国建立完善的电子商务征税系统也具有重要意义。

Therefore , the identification of a permanent establishment is not only an important issue of International Tax law , but also of great significance for China to establish a sound taxation of electronic commerce system .

电子商务的征税问题及对策

Problems of E - Commercial Tax Collection and Countermeasures

此外在对电子商务的征税中也会遇到一些问题。

In addition it will meet some difficulties in imposing tax to the E-business .

电子商务的征税筹划

Analysis of taxation planning for electronic commerce

对电子商务进行征税应以现有的税收政策和税种为基础，不必开征新的税种，但有必要调整现有的税种结构。

The author suggested that we can adjust tax structure rather than levying new tax based on existing taxation policy .

为了更好地迎接挑战，抓住机遇，必须确定电子商务的征税原则及采取相应的对策。

To accept challenge better and take the advantage of the opportunity , we must establish the tax principle of E-commerce and resort to countermeasures .

电子商务要不要征税，应该怎样征税？这些问题引起了理论界和广大网络交易者的重大关注。

To tax or not to tax on E-commerce ? How to tax ? Such questions cause great concern of theoretical circles and Internet traders .

虽然目前世界各国对电子商务是否征税达不成一致意见，但是将来对其征税已毋庸置疑。

Although various countries to electronic commerce whether to levy taxes cannot reach the consensus of opinion , but has been without a doubt in the future to levy taxation .

然后本文从税收经济本质、税收中性原则、税收公平原则等角度回答了我国是否对电子商务应该征税以及是否征收新税等问题。

Then this article replies some questions such as whether our country should levy taxes to the electronic commerce as well as whether to levy new tax from different angles .

电子商务中的征税追加反馈的研究及展望

Research on Taxation of Electronic Commerce Review of Augmented Feedback and Its Developing Trend

电子商务中的征税

Research on Taxation of Electronic Commerce

一种观点：发达国家坚持对电子商务交易不征税，因为这些国家实行以所得税为主体的税收制度，电子商务对其国家的税收流失较少，相反还有利于这些国家向别国推销电子产品。

A point of view : the developed countries insist that the EC should not be imposed tax on , due to the tax institution of income tax focused .

自电子商务的悄然兴起以来，社会各界对电子商务是否应该征税就存在较大的争议。

Since the quiet rise of e-commerce , there is a big controversy over whether e-commerce should be taxed .

电子商务：国家税务局上周五称，正在研究对电子商务征税。

E-commerce : SAT said last Friday that it is researching on tax collection one-commerce .

电子商务税收的理论研究拟采取博弈论方法来分析电子商务征税对交易各方和第三方的利益冲击；

The theory research about electronic commerce taxation adopts the Game Theory to analyse the impaction of electronic commerce levy taxation for every trade party and the third party .

本部分还借用破窗理论，从税制优化的不同角度阐述了对电子商务进行税收征管的必要性；从当前的内外部环境论述对电子商务征税的可行性。

This section also borrowed the " broken window " theory , elaborate the necessity of electronic commerce tax collection from a different perspective of the tax system optimization ; elaborate the feasibility of electronic commerce tax collection from the current internal and external environment . 3 .

在分析电子商务交易特点的基础上，以Petri风为描述手段，建立了电子商务环境下的电子征税业务过程模型，并利用矩阵方程对其进行了相关的分析和验证。

On the basis of analysis of the characteristics of E-commerce transaction , the authors propose a model of electronic taxation business in E-commerce through Petri net , and this proposed model is analyzed and verified .

在前三部分的基础上，结合我国有关电子商务转让定价税制的现状和缺陷，对完善我国现有转让定价立法、细化电子商务相关的征税措施以及规范管理等方面提出建议。

This chapter analyses status quo and limitations of transfer pricing tax law system of our country under the circumstance of e-commerce , based on which , it gives some suggestion on modifying present transfer pricing law of our country , refinement of taxation measures about e-commerce and standard management .