頁籤選單縮合
題 名 | 背離租稅理論之美國銷售稅結構--從傳統商務時代至電子商務時代=Deviation from Taxation Theory of the US Sales Tax Structure -- From the Age of Traditional Commerce to the Age of Electronic Commerce |
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作 者 | 陳香梅; | 書刊名 | 經社法制論叢 |
卷 期 | 37 民95.01 |
頁 次 | 頁221-266 |
分類號 | 567.952 |
關鍵詞 | 銷售稅; 零售稅; 跨州交易; 商業條款; 網路租稅自由法案; 簡化銷售稅計畫; 電子商務; General sales tax; Retail sales tax; Commerce clause; Internet tax freedom act; Streamlined sales tax project; Electronic commerce; |
語 文 | 中文(Chinese) |
中文摘要 | 一個符合經濟效率的一般銷售稅制度應對所有銷售至最終消費者的交易課稅、對所有銷售至企業的交易予以免稅、及無論是轄區內或轄區外的零售業者所從事的銷售均同樣的租稅對待。本文透過了學術文獻、州與地方政府的銷售稅規定及銷售稅資料印證了美國銷售稅制度完全不符合上述任一特性,即美國的銷售稅制度設計完全背離了租稅中立性及租稅依從中所需的確實、便利及簡單原則。這些在傳統商務時代便已存在的銷售稅問題,並未因電子商務交易模式的盛行而消失反而更加突顯。近年來,多數課徵銷售稅的州政府開始整合起來簡化銷售稅法律及稅務管理制度以提供零售商一個更簡化的稅收徵收方式,然而基本的結構性問題仍繼續存在。 |
英文摘要 | By surveying the structure of the US sales taxes, and operation of taxing states, this paper show the sales tax systems constructed by state governments in the past are economic inefficient and compliance unfriendly. And these long-existed problems are aggravated as the age of electronic commerce has revolutionized the way businesses are operated. In recent years, the states in the US endeavor to simplify their sales taxes and make them more uniform. These streamlined efforts would substantially simplify the system, but do not go as far as the economically neutrally and compliance-friendly sales tax system. |
本系統中英文摘要資訊取自各篇刊載內容。