关于电子商务税收政策的国际比较

电子商务在世界范围内的蓬勃发展给许多领域带来新的问题 ,世界各国出于维护本国利益的需要 ,有着不同的反应。就电子商务所引起的税收问题 ,分别阐述了发达国家和发展中国家的态度 ,又具体以美国、欧盟和中国为代表 ,论述在这个问题上 ,各方所面临的共同问题及采取的不同对策。并对我国建立电子商务税收框架 ,提出了几点建议

On International Comparison of the Tax Policy about Electronic Business

The world-wide vigorous development of the electronic business has brought about some new problems in many fields.In order to safeguard their own benefits,all countries have different reactions.The attitudes towards the tax problems caused by the electronic business of the developed countries and the developing countries are elaborated respectively in this article.Taking the United States,the Alliance of Europe and China for example,the article expounds the common problems faced by all and the different countermeasures adopted.Some suggestions about our country's setting up the tax framework of electronic business are also put forward.