| 跨国电子商务对国际税收规则的冲击 | |
| 卜炜玮 ; 任玮玮 ; Bu Wei ; Wei Ren | |
| 2010-06-07 ; 2010-06-07 | |
| 关键词 | 电子商务 国际税收 常设机构 居民身份 收入分类 E-commerce international tax permanent establishment residential identity income classification F713.36 F811.42 |
| 其他题名 | Cross nation electronic business's impact on international tax regulation |
| 中文摘要 | 电子商务对传统的国际税收规则造成了冲击:常设机构原则、居民身份的认定标准、收入的定性分类方法,对收入来源国和居民身份国的税收管辖权都造成了损害。为应对电子商务对现有国际税收规则的挑战,我国应该采取以下措施:拓宽常设机构的定义,使之适用于跨国电子商务交易;适当调整对企业居民身份的认定标准;应用功能等同的原则对电子商务交易中的收入性质进行分类。; E-commerce has made impact on the conventional international tax system in the following aspects:permanent establishment concept,criteria of residential identity,classification of the quality of income.The tax jurisdictions of source state and residential state are both damaged.In order to respond the challenge made by E-commerce,Chinese government should take these measures:expand the definition of permanent establishment to make it suitable for the international E-commercial transaction;properly adjust the criteria of residential identity;and classify the income from E-commercial transaction on the principle of functional equality. |
| 语种 | 中文 ; 中文 |
| 内容类型 | 期刊论文 |
| 源URL | [http://hdl.handle.net/123456789/45981]  |
| 专题 | 清华大学 |
| 推荐引用方式 GB/T 7714 | 卜炜玮,任玮玮,Bu Wei,等. 跨国电子商务对国际税收规则的冲击[J],2010, 2010. |
| APA | 卜炜玮,任玮玮,Bu Wei,&Wei Ren.(2010).跨国电子商务对国际税收规则的冲击.. |
| MLA | 卜炜玮,et al."跨国电子商务对国际税收规则的冲击".(2010). |
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