| B2C跨国在线下载数据类产品所得课税的必要性分析 |
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| 引用本文： | 张学博.B2C跨国在线下载数据类产品所得课税的必要性分析[J].郑州航空工业管理学院学报(管理科学版),2010,28(1). |
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| 作者姓名： | 张学博 |
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| 作者单位： | 北京大学,法学院,北京,100871 |
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| 摘 要： | B2C跨国在线下载是一种新兴的电子商务交易模式.由于其产品的无形性以及交易跨国性,各国在对其是否征税的态度上莫衷一是.从收益性理论、税收公平原则出发,对B2c跨国在线下载数据类产品有征税必要;从公共政策的角度出发,作为市场消费国的中国更有必要主张对其征税.
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| 关 键 词： | 跨国在线下载数据类产品 所得课税 电子商务 国际贸易 |
The Necessity of Taxing on B2C Data Goods' Income of Global Online Download |
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| ZHANG Xue-bo.The Necessity of Taxing on B2C Data Goods'' Income of Global Online Download[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2010,28(1). |
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| Authors: | ZHANG Xue-bo |
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| Institution: | ZHANG Xue-bo(Law School,Peking University,Beijing 100871,China) |
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| Abstract: | B2C data goods of global online download is a new E-commerce model which becomes more and more important in global commerce.There is no ideas in common in the world in accordance with it's invisibility and internationality.According to income theory and principle of tax equity it's necessary to tax on B2C data goods of global online download.Moreover,from the public policy China need tax on B2C data goods of global online download as a consumer country in B2C data goods of global online download. |
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| Keywords: | data goods of global online download tax on income E-commerce international trade |
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