| 我国数字化虚拟产品在线交易税收立法比较研究 |
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| 引用本文： | 谢聪敏,吕建林.我国数字化虚拟产品在线交易税收立法比较研究[J].重庆邮电大学学报(社会科学版),2015,27(3):56-60. |
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| 作者姓名： | 谢聪敏 吕建林 |
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| 作者单位： | 闽西职业技术学院 经济系,福建 龙岩,364000 |
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| 基金项目： | 福建省教育厅中青年教师教育科研项目B类课题：电子商务环境下我国税收立法体系的构建 (JB13556S) |
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| 摘 要： | 电子商务交易包括数字化虚拟产品在线交易与一般电子商务离线交易，数字化虚拟产品在线交易量的上涨已经对实体经济产生了不良影响。通过对各国数字化虚拟产品在线交易的比较和借鉴，揭示我国应当在“营改增”政策下、坚持税收中性原则的基础上，构建电子商务税收立法体系并提出相应的措施和建议，以解决税收征管困难、税源流失日益严重的问题。
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| 关 键 词： | 数字化虚拟产品 税收立法 电子商务 营改增 |
| 收稿时间： | 2014/8/18 0:00:00 |
| 修稿时间： | 2014/12/5 0:00:00 |
Analysis of Digital Virtual Products Online Transactions Commerce Taxation in China |
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| XIE Congmin and LV Jianlin.Analysis of Digital Virtual Products Online Transactions Commerce Taxation in China[J].Journal of Chongqing University of Posts and Telecommunications:Social Science Edition,2015,27(3):56-60. |
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| Authors: | XIE Congmin and LV Jianlin |
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| Institution: | Department of Economics, Min Xi Career Technical College, Longyan 364000,China and Department of Economics, Min Xi Career Technical College, Longyan 364000,China |
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| Abstract: | Electronic commerce transaction, including digital virtual products online trading and general e-commerce offline transaction, Online trading volume of digital virtual product prices, has had a bad impact on the real economy. Through the comparison and reference of the e-commerce taxation legislation, we point out that our country should construct e-commerce taxation legislation system on the basis of the principle of tax neutrality, and put forward the corresponding measures and suggestions to overcome the difficulties in tax collection and management. |
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| Keywords: | digitized product tax legislation electronic commerce replace business tax with value-added tax(VAT) |
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