预提税方案对解决电子商务征税的意义

本文介绍了目前世界上对电子商务征税的几种主要方案,并重点分析了预提税方案的优势与不足。认为在电子商务环境下,预提税方案可以较好地解决常设机构认定和跨国所得性质界定的问题;使居住国和来源国公平地分享网络经济带来的税收利益;较好地兼顾主要的税收原则;较之其他征税方案有着独特的优势。同时,预提税方案有利于维护处于电子商务净输入国地位的发展中国家的利益,应该受到我国政府的重视。

Significance of Withholding Tax Plan in Solving Issues Arising from E-Commerce

This paper introduces some main tax plannings of E-Commerce and analyzes the advantages and disadvantages of the withholding tax plan.It concludes that the withhold-ing tax plan can solve such issues arising from E-Commerce as how to define Permanent Establishment and cross-border income;how to ensure a fair distribution of tax benefits from E-commerce between resident and origin countries.Moreover,as this tax plan helps to protect tax benefits of developing countries,it should be paid more attention by our country.