网络背景下的税收管辖权问题研究

税收管辖权主要分为两种,一种是属人管辖权,另一种是属地管辖权。但是,不论是属人税收管辖权还是属地税收管辖权都是一种不完全的税收管辖权,都存在许多征税漏洞。对国际税收法律体制进行适合于电子商务的改造或者变革,不仅仅是一项法律制度通常的改变,而是具有划时代意义的举措,这表明从此以后我们不但要关注现实的世界,还要时时留意那个数字化空间的影响。从这一意义上说,电子商务税收法律制度必定是一个十分重大的命题。

Research on the tax revenue jurisdiction under the background of the network

The tax authority divided mainly into two categories： a man of jurisdiction, another is apanage jurisdiction, but whether one belongs to the tax authority or tax apanage of jurisdiction are one of the tax authority, there are many tax loopholes. To the interna- tional legal system of taxation with appropriate for e-commerce reform or change, is not a legal system, but is usually of action showed that thereafter we should focus on the real world, and always keep some of the space. From this sense, the electronic business tax system must be a big proposition.