知识与财富的链接
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。
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.