电子商务对国际税收规则的冲击及应对措施

电子商务在三个方面对传统国际税收规则造成了冲击：常设机构原则、居民身份的认定标准、收入的定性分类方法，对收入来源国和居民身份国的税收管辖权都造成了损害。为应对电子商务对现有国际税收规则的挑战，我国应该采取以下措施：拓宽常设机构的定义，使之适用于跨国电子商务交易；适当调整对企业居民身份的认定标准；应用功能等同的原则对电子商务交易中的收入性质进行分类。

The Impact of Electronic Commerce on International Taxation Rules and Countermeasures for It

Electronic commerce is charging traditional international taxation rules at three aspects:a permanent organization principles,resident identity's supposing standard and qualitative analysis method of income,which harm the taxation exercise control right of income source country and resident portion country.In order to answer readily challenge of electronic commerce facing available international taxation rules,we should select the measures below:to broaden the definition of permanent organization,make it su...