论网络税收的法律和实践问题/黄维青
摘 要
随着网络技术的普及，由此产生了许多网络交易中的法律问题，以及如何遵循什么样的法律原则来解决网络贸易中产生的实践问题。网络交易的发展需要建立必要的法律框架。在网络空间中，传统的征税原则有些不再适用，也使得各国的法律是否适用于网络交易存在着相当大的不确定性。全球网络交易的持续发展将取决于法律框架的制定。但世界各国对互联网的征税问题所持态度并不一致，发展中国家和发达国家的态度差异较大，这是由于互联网的发展水平不同和由此引起的经济利益所决定的。我国在网络普及方面取得较大进步，网络交易涉及的税收问题日益突出。深入进行有关网络交易的税收问题的研究，并在税收信息化方面予以完善，是应对网络税收挑战的明智之举。
本文第一章谈互联网及网络交易的发展，包括互联网的发展状况，网络交易概念及其特点、优势以及在中国的发展形势、存在问题和立法情况。第二章论述网络交易对税收的影响，有积极影响和消极影响两个方面。积极影响有提供新的
税源，为税收征管的改革提供机遇，促进国际税收协作；消极影响有对税收理论、税法体系、税收征管、税务稽查、课税要素等产生不利的影响。第三章讨论了国际上对网络交易税收政策的研究与制定问题，分别阐述了美国的观点、欧盟的主张、发展中国家的态度、WTO的观点以及各国网络交易征税政策分歧的原因。第四章说明我国关于网络交易税收的观点，主要有两种观点，一种是对网络交易应当征税，另一种认为对网络交易应当免税。第五章提出了针对网络交易应采取的税收对策，包括网络征税的原则和网络税收措施建议。建议有四个方面：一是完善我国网络交易税收法律制度，二是加快税务机关的信息化建设，三是加强国际税收协调与合作，四是提高税务人员的专业素质。
关键词：网络交易 税收影响 税收对策
Abstract
Along with the network technology popularization， legal matter has had been brung out in many network transactions， as well as the practice problem how follows which type of the principle of legality to solve in the network trade。 The electronic commerce development needs to establish the essential legal frame。 In the cyberspace ， some of the traditional taxation principle is no longer suitable， which makes each country's law to be suitable or not in the electronic commerce has not determined in the quite big extent。 The development of whole world electronic commerce will be decided by the legal frame formulation。 But the various countries holds the manner to the Internet taxation question not to be consistent， developing nation and developed country manner difference big， this is because the Internet level of development is different and from this the economic which causes decided by。 Our country obtains in the network popularization aspect progresses greatly， and the network transaction involves the tax revenue question is day by day prominent。 Completes the related network transaction question of the tax revenue research thoroughly， and makes the obvious progress in the tax revenue information based society aspect， is should be the wise move to meet the network tax revenue challenge。
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