规范我国电子商务环境下跨国所得课税的政策

根据我国目前电子商务的发展及其课税现状 ,再结合我国税制的现状来分析我国在电子商务环境下跨国所得课税存在的问题 ,如在常设机构的认定 ,跨国所得税种 ,国际税收利益协调等方面都受到了严重的挑战 ,针对存在的这些问题 ,我们必须对规范我国电子商务环境下跨国所得课税要采取相关的措施

Of the Policies Regulating Chinese Transnational Income Taxation Under E-commeorce Conditions

According to our country's current e-commerce development and taxtion conditions, this paper analyzes some important issues in transnational income taxation in the circumstance of e-commerce. As far as Chinese taxiation is concerned, these issues challenge the identification of permanent institutions, tax categry of transnational in come and the international revence coordination. The paper then proposes some countermeasures for regulating transnational income taxation under e-commerce conditions.