One of common problems faced by tax authorities of China and other countries in terms of electronic commerce taxation is how to determine the tax legal character of digital products supplied through on-line transaction of electronic commerce, about which
One of common problems faced by tax authorities of China and other countries in terms of electronic commerce taxation is how to determine the tax legal character of digital products supplied through on-line transaction of electronic commerce, about which
如何确定电子商务在线交易数据化产品的流转税法律属性，是目前中外各国财税当局在电子商务税收实践中面临的共同问题，税法理论界也存在着不同的观点见解。