【作者】 陈明；

【导师】 胡加祥；

【作者基本信息】 上海交通大学 ， 法律， 2008， 硕士

【摘要】 随着信息时代的到来,国际化、信息化和无纸化已经成为各国商务发展的一种趋势,电子商务这种新兴的商务形式随之得到空前的发展。较之传统商务形式而言,电子商务固然有着内在的优势。但与此同时,它也对建立在传统商务基础之上的国际税收法律原则——常设机构认定规则带来了前所未有的挑战。如何在电子商务下恰当地适用常设机构认定规则,合理地分配国家之间的国际税收权益,成为国际税法学界、各国政府、有关国际组织关注的焦点之一。根据现行常设机构认定规则,收入来源国可基于“物”和“人”两个标准来确认常设机构的存在,进而对跨国经营所得行使优先征税权。由于电子商务具有虚拟性等特点,使得在电子商务下常设机构认定规则的具体适用问题上产生不同观点,从而产生了对业已建立起来的国际税收秩序造成冲击的可能。比如,来源国与居住国同时对电子商务下的跨国经营所得行使征税权,导致双重征税现象的发生。电子商务的发展不仅依赖于信息基础设施的建设,还需要良好的法律环境。我国电子商务刚刚起步,除应坚持全球电子商务原则,积极参与国际规则的制订中去之外,还应结合我国实际情况,以发展的眼光分析电子商务下常设机构认定规则对我国中小企业未来电子商务发展前景的影响,从有利于我国中小企业长远发展的视角确立电子商务下的常设机构认定规则,来迎接电子商务时代的到来。更多还原

【Abstract】 The digital age has been witnessing the growth of an international, digital and paperless commercial model. Electronic commerce has been experiencing an unprecedented development. Compared with the traditional commercial model, electronic commerce has its intrinsic advantages. However, the international taxation rule founded in the frame of traditional commercial mode—the permanent establishment rule—is being challenged by the features of electronic commerce. How to apply the permanent establishment rule to electronic commerce and, accordingly, distribute the taxation interests between countries equitably gradually becomes a problem that the international taxation legal professionals, countries and related international organizations pay much attention to.Under the current permanent establishment rule, the source-state can introduce both "place of business" and "dependent agent" criteria to find the existence of a permanent establishment and, accordingly, obtain the priority taxation right over the cross-border income. But the features of electronic commerce, such as virtualization, has brought forth different opinions about the application of the permanent establishment rule to electronic commerce and the possibility of the falling apart of the existent international taxation system. For instance, the different opinions may lead to the double taxation on the cross-border income by both source-state and residence-state. The development of electronic commerce depends on not only the information infrastructure, but also a healthy legal circumstance. The electronic commerce in China just started, and in addition to the broadly acknowledged rules and the importance of active participation in the rule-making process, we should pay attention to the current situation of China. We should also analyze the effects on the small-medium sized enterprises in electronic areas by the permanent establishment rule from a long-term perspective and establish opinion of our own about the application of the permanent establishment rule to electronic commerce in order to be prepared for the arrival of the electronic commerce age.更多还原