【正文】 在收到關(guān)于草案的評(píng)論之后，9月1日又發(fā)表了一個(gè)修訂草案，將收入種類的列表增至27種，但仍有部分問題尚未解決。目前OECD的一個(gè)技術(shù)顧問團(tuán)正在做這方面的工作，并希望于2000年底提交報(bào)告。歐盟于2000年6月不顧美國的強(qiáng)烈反對(duì)，對(duì)向歐洲顧客提供數(shù)字產(chǎn)品的非歐洲供應(yīng)商征收增值稅，并且要求每年對(duì)歐盟顧客的銷售額超過100000歐元的供應(yīng)商必須在歐盟國家注冊(cè)，向歐盟支付增值稅。這樣，網(wǎng)上銷售數(shù)字產(chǎn)品的公司可通過這個(gè)地址來確定某項(xiàng)銷售是國內(nèi)銷售還是出口銷售。 流轉(zhuǎn)稅的國內(nèi)銷售和出口銷售問題可通過寄帳單地址來進(jìn)行確定。在該領(lǐng)域開展國際合作。如何解決這一問題,應(yīng)從以下幾個(gè)方面進(jìn)行分析:即建立針對(duì)性的稅收征管機(jī)制。如果一企業(yè)在客戶所在國設(shè)立的網(wǎng)址和服務(wù)器被界定為常設(shè)機(jī)構(gòu)，則該企業(yè)完全可通過將服務(wù)器或網(wǎng)址轉(zhuǎn)移至避稅地或避稅地的互聯(lián)網(wǎng)服務(wù)提供商（ISP）而正常避稅?！禣ECD范本》和《UN范本》都把常設(shè)機(jī)構(gòu)定義為：企業(yè)進(jìn)行全部或部分營業(yè)活動(dòng)的固定營業(yè)場所。在判定某項(xiàng)銷售收入的收入來源地時(shí)，可考慮產(chǎn)品的生產(chǎn)地、合同的簽訂地及產(chǎn)品的銷售地等，通常傳統(tǒng)銷售情況下，這些地點(diǎn)存在著緊密聯(lián)系，但電子商務(wù)環(huán)境下上述地點(diǎn)的分散則對(duì)收入來源地規(guī)則產(chǎn)生很大的壓力。 電子商務(wù)交易所得來源地的界定問題根據(jù)國際稅收上的慣例，一國對(duì)收入的稅收管轄權(quán)（即對(duì)收入征稅的權(quán)力）通常取決于收入來源地，居民對(duì)其所有來源的收入納稅，而非居民只對(duì)來自于管轄權(quán)范圍內(nèi)的收入納稅。但是電子商務(wù)環(huán)境下納稅人購買的產(chǎn)品很大一部分價(jià)值在于通過不斷從網(wǎng)上下載補(bǔ)丁，以對(duì)原有的軟件進(jìn)行更新。電子商務(wù)下，營業(yè)所得、特許權(quán)收入、勞務(wù)報(bào)酬等所得之間的分類變得模糊不清。2 電子商務(wù)對(duì)所得稅的影響電子商務(wù)對(duì)所得稅的影響主要集中于三個(gè)方面電子商務(wù)交易所得性質(zhì)的界定；電子商務(wù)交易所得來源地的確定和常設(shè)機(jī)構(gòu)是否適用于電子地址和服務(wù)器。但目前而言，其對(duì)稅收的影響依然較小。在過去，技術(shù)限制了這一部分交易的發(fā)展網(wǎng)絡(luò)費(fèi)用的昂貴和下載文件需花費(fèi)的大量時(shí)間。 數(shù)字產(chǎn)品征稅數(shù)字產(chǎn)品如果以有形方式（如光盤、磁盤或CD）進(jìn)口，在通常情況下是要征收進(jìn)口關(guān)稅和國內(nèi)流轉(zhuǎn)稅的。但是，在線交易中的網(wǎng)上定購者是國內(nèi)還是國外卻無從得知了。 國內(nèi)銷售和出口銷售許多流轉(zhuǎn)稅（如增值稅、消費(fèi)稅）都對(duì)出口實(shí)行零稅率（或免稅）。電子商務(wù)的迅猛發(fā)展對(duì)我國稅收的各方面都提出了挑戰(zhàn)，本文從電子商務(wù)對(duì)我國流轉(zhuǎn)稅幾個(gè)主要稅種的影響方面進(jìn)行分析，從而說明電子商務(wù)對(duì)流轉(zhuǎn)稅的沖擊程度。1 電子商務(wù)對(duì)流轉(zhuǎn)稅的影響從電子商務(wù)的三種具體形式來看，前兩種形式，電子商務(wù)只是作為一種交易媒介革新的方式而存在的，互聯(lián)網(wǎng)作為有形物品、勞務(wù)的交易場所，其稅務(wù)處理措施與其他的貨物交易場所（電話、傳真方式）中所采取的稅務(wù)處理方案是大體相同的。 promote the tax legislation。外文原文Research on electronic merce taxationCombination of emerce in three forms, from the specific tax category, influence of Electronic Commerce on tax can be divided into electronic merce to tax and the influence of Electronic Commerce on the impact of ine tax.1 Electronic Commerce on tax influenceFrom the electronic merce three specific forms, former two forms, electronic merce just as a medium of exchange Innovation way of existence, the Internet as a tangible goods, labor market place, its tax treatment and other goods trading places ( telephone, fax ) taken in the tax treatment scheme roughly the same. But the real problems are caused by the electronic transmission of digital product emerce, the socalled online transaction ( online traction ) triggered by the tax issues. The rapid development of Electronic Commerce on tax revenue of our country are all challenges, this article from the electronic merce to our country circulation tax several main kinds of impact analysis, so that the electronic merce on the impact of turnover tax.In the turnover tax cases, online sales of digital products mainly raises two questions: how to distinguish between domestic sales and export sales, how to import digital products. sales and export salesA lot of turnover tax ( such as valueadded tax, consumption tax ) to export zero tax ( or free ). In the case of tangible goods, the goods delivery or mailing address can easily determine the goods domestic sales and export sales. However, online transactions online purchase at home or abroad is unknown. Internet service provider ( ISP ) of any user can have a stateless address, on the technology, online vendors may not pass the destination address to determine a sale is the export or domestic sales, so it is unable to determine a digital product sales tax must bear the burden. digital products.Digital products if in tangible form ( such as a pact disc, disk or CD ) imports, under normal circumstances is to levy import duties and domestic turnover tax. But if these products through online ordering and download, can evade taxation on import customs and post examination. In the past, technical limitations this part of transaction development network with high cost and download files need to spend a lot of time. But as the pression technology develop, the decline in the cost of Internet and network speed, this kind of transmission media defect was significantly reduced, the field of electronic merce is likely to be very fast development, also caused the loss of tax revenue. But for now, its influence on tax still smaller. According to the estimation of the United States due to online sales and the loss of sales tax, even in the most extreme cases, the loss of tax revenue in 2000, less than the total sales tax of 2% on2003, the estimate is the potential loss ranged from total sales tax between 15% ( : , Electronic merce growth presents challenges: Revenue losses are uncertain ( June302000) ).2 Electronic Commerce on the impact of ine taxElectronic Commerce on the impact of ine tax mainly focus on three aspects of emerce transactions to define the nature of electronic merce transactions。我感謝可以有這樣一個(gè)空間，讓我對(duì)所有給予我關(guān)心、幫助的人說聲“謝謝”！今后，我會(huì)繼續(xù)努力，好好工作！好好學(xué)習(xí)！好好生活?。∽詈?，謹(jǐn)以此文獻(xiàn)給我摯愛的雙親。“君子和而不