摘要
近些年,国际上对于电子商务是否征税、征收何种税、如何征收等问题的讨论是理论界和法律实践中的热点问题。2008年北京市工商局曾发布"网络新规"对网店要求实名制,似乎是电子商务征税的前兆。今年6月1日,国家工商总局出台了《网络商品交易及有关服务行为管理暂行办法》,拟建立统一的网络监管平台,又一次掀起对电子商务征税的探讨热潮。税收作为国家财政的主要来源,其对国家资源具有再分配的功能,C2C模式电子商务作为商业活动中的一种,对其进行征税有助于完善我国的税收法律制度。
In recent years,there have been heated debates,both in the field of theory and of practice,about whether or not we should levy taxes on e-commerce activities,and,if we do,then what taxes are to be levied and how.Back in 2008,Beijing Municipal Bureau of Industry and Commerce pusblished the ＂new codes of conduct of internet business activities＂,requiring all internet based stores to be registered on the real names basis of the proprietors,which is taken by many as the harbinger of taxation on e-commerce.On June the first,2010,State Bureau of Industry and Commerce issued the Provisional Measures for the Administration of On-line Commodity Transactions and Related Services,aiming at a uniform internet business supervision platform,which roused another round of discussions on the taxation of e-commercial activities.Taxation of the C2C e-commercial activities will help improve the tax law system of China.
出处
《物流技术》
2010年第13期215-217,共3页
Logistics Technology
关键词
电子商务
税收
增值税
营业税
e-commerce
taxation
value added tax
business tax
