电子商务税收中常设机构的判定

每一次科学技术的巨大进步都会给人类生活带来巨大影响。因特网的迅速普及以及在此基础上形成的全球化电子商务构架,在改变传统贸易框架的同时,必然在某种程度上给现行税收制度及其管理手段提出新的要求和挑战。电子商务税收活动主要表现在:通过一个网站在一个国家从事电子商务;在一个国家使用计算机设备贮藏、提供电子文件或者帮助纳税人进行业务操作;在一个国家通过代理来使用因特网或运行一个网站。在这三种活动中,税收常设机构的判定需根据事物的相互联系具体分析。

Determinant of the Permanent Body in E- commerce

Each of the tremendous progress in science and technology will bring tremendous impact to human life.While the rapid spread of Internet and a global framework for electronic commerce on the basis of it changing the traditional trade framework,it inevitably asks the current tax system and its management tool to set new requirements and challenges,to some extent.The e-commerce taxation mainly includes the following three tax activities: engaging in e-commerce through a web site in a country,using computer equipment to provide electronic document or to help those taxpayer operate business in a country,using the Internet or operating a web site through an agent in a country.The determinant of the permanent body should be judged from the interrelated things with e-commerce taxation.