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网络空间的参与人自治和匿名性的特点,与传统税收政策的强制性和实名制之间存在冲突,协调二者之间冲突的正确办法是,要保护现实世界规范,但不要挤压网络空间。因此,网络环境下的税制改革必须尊重网络空间参与人自治和匿名性的核心价值观,寻找一条轻税负理念与网络技术相结合的税制改革之路,具体设想是:在坚持税收中性原则的前提下,用经济存在管辖原则替代有形存在管辖原则,建立专门的网络公司税收登记制度和网络自动税收征管系统,以促进网络交易的发展。
The characteristics of the autonomy and anonymity of participants in cyberspace are in conflict with the mandatory and real-name system of traditional tax policies. The correct way to coordinate the conflicts between the two is to protect the real-world norms but not to squeeze cyberspace. Therefore, the tax reform in the network environment must respect the core values of the autonomy and anonymity of cyberspace participants and find a way to reform the tax system combining the concept of light tax burden and network technology. The specific assumption is: In the tax-neutral principle Under the premise of using the principle of economic existence instead of the principle of the existence of tangible existence of jurisdiction, the establishment of a special online company tax registration system and network automatic tax collection and management system to promote the development of online transactions.