小型网商免税之法律分析与政策展望

最近，美国电商征税法案的获得通过，使对电商全行业进行征税的话题再度备受关注。该文通过分析现有网商税收环境，就小型网商免税的合法性进行法律分析，并尝试总结小型网商免税的条件，以应用于免税的税务策划；专门针对小型网商规定明确的免征税收的条件，提出应避免“一刀切”的做法，从而进一步促进小型网商发展的税收政策展望。

Analysis and Prospects for Tax-free Policy of Small E-commerce

Recently, the revenue act ibr e-commerce had been enacted in the United States, which created a hot topic about e-commerce tax police. In the paper, the author analyzed the condition of e-commerce tax police at present, as well as discussed the validity of tax-free police for small e-commerce. In the first place, the author put forward tax-free qualification for small e-commerce, so as to carry out tax-free-planning. On the other hand, it declared that the tax police blindly insist on collecting taxes form all e-commerce shall be avoided, and there shall be explicit free-tax police for small e-commerce so as to promote the development of small e-commerce.