CommonID:DIR_50086919,ID:8423135,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:323329,name:第四章 WTO框架下处理跨境数字化产品估价征税问题的历史背景和现状,ShortName:,SubName:,EnTitle:Chapter 4 Historical Setting and Current Development of WTO’s Issues of Customs Valuation on Cross-border Digital Products,EnShortTitle:,EnSubTitle:,Level:0,BookId:8423111,AbstractCH:早在20世纪90年代互联网经济尚未在全球范围内兴起时,WTO成员就开始讨论相关议题。WTO先后通过了《基础电信协议》及其附件、《信息技术协议》以及《WTO电子传输关税豁免备忘录》等多份文件。其中,WTO关于数字化产品“暂免”关税的决议,更是目前争议的焦点。这一系列文件及相关会议构成了当前数字化产品议题的基础,本文将对这一历史背景进行回顾。,AbstractEN:,KeyWords:116128,44162,24676,EKeyWords:393493,98218,24719,SubjectWords:,LiteratureId:8423134,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120170501X20173099001_000_004,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-06-23 15:12:43.0,ModifyUser:Admin,ModifyTime:2022-04-12 08:59:19.0,HitCount:24,ShowType:putong,LogoID:0,PdfID:8423136,DownCount:8,AuthorInfos:,BookPublishDate:2017-04-01 00:00:00.0,SearchTitle:WTO框架下处理跨境数字化产品估价征税问题的历史背景和现状,ISBN:978-7-5201-0671-9,BookTitle:互联网跨境数字化与关税征收,BookStatus:7,AllowDownload:Y,BookVersionNum:,researchorg:,CopyRightDate:null,ExcellentPeriod:,PrizeLevel:,IsExcellence:N,ContentClass:,IsDisabled:N,SearchTitle_2:WTO框架下处理跨境数字化产品估价征税问题的历史背景和现状,_RowNo:8
CommonID:DIR_50086937,ID:8423138,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:323330,name:第五章 WTO框架下基于现行海关规则解决跨境数字化产品估价征税问题的难点,ShortName:,SubName:,EnTitle:Chapter 5 Difficulties of Facing Problems of Customs Valuation on Cross-border Digital Products under Existing WTO Agreement on Customs Valuation,EnShortTitle:,EnSubTitle:,Level:0,BookId:8423111,AbstractCH:WTO作为一个正式的国际机构,为处理和协调各成员的多边贸易关系提供了一个重要的框架机制。作为世界性的贸易组织,WTO有自己的使命和运行机制,并通过自己确立的原则、宗旨,国际法人地位,具体的职能和组织机构来实现目标。而本书所探讨的问题是WTO框架下跨境数字化产品估价征税问题,现行WTO规则是解决这一问题的法律依据。因此,本文有必要对WTO的基本原则、法律结构、争端解决机制等进行介绍,特别是WTO两大贸易规则GATT与GATS的联系与区别。,AbstractEN:,KeyWords:116128,105553,5835,EKeyWords:393493,105556,76360,SubjectWords:,LiteratureId:8423137,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120170501X20173099001_000_005,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-06-23 15:12:43.0,ModifyUser:Admin,ModifyTime:2022-04-12 08:59:19.0,HitCount:27,ShowType:putong,LogoID:0,PdfID:8423139,DownCount:9,AuthorInfos:,BookPublishDate:2017-04-01 00:00:00.0,SearchTitle:WTO框架下基于现行海关规则解决跨境数字化产品估价征税问题的难点,ISBN:978-7-5201-0671-9,BookTitle:互联网跨境数字化与关税征收,BookStatus:7,AllowDownload:Y,BookVersionNum:,researchorg:,CopyRightDate:null,ExcellentPeriod:,PrizeLevel:,IsExcellence:N,ContentClass:,IsDisabled:N,SearchTitle_2:WTO框架下基于现行海关规则解决跨境数字化产品估价征税问题的难点,_RowNo:9
CommonID:DIR_50086958,ID:8423141,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:323331,name:第六章 WTO《海关估价协议》对解决跨境数字化产品估价征税问题的法律局限性,ShortName:,SubName:,EnTitle:Chapter 6 Legal Limitation of WTO Agreement on Customs Valuation for Cross-border Digital Products,EnShortTitle:,EnSubTitle:,Level:0,BookId:8423111,AbstractCH:海关估价是一国海关为征收关税或其他目的,根据统一的估价标准,确定某一进出口货物的完税价格的行为。从技术角度讲,海关估价是各国海关征税工作的一项核心内容,低估或高估价格都会对一国利益造成不良影响。海关估价具有不确定性、隐蔽性的特点,海关估价的滥用会形成非关税壁垒,阻碍国际贸易发展,违背WTO原则。因此,为适应国际贸易发展的需要,维护关税减让谈判成果,解决海关估价争端,制定一个公平、统一且以实际国际贸易为基础的海关估价制度就显得越发重要。一个完整的海关估价制度应包括有关立法权利义务的规范、估价准则、估价方法、具体估价程序以及估价争端解决机制。目前世界上最通用的海关估价制度是以GATT第七条为基础的WTO《海关估价协议》。,AbstractEN:,KeyWords:191620,116128,5835,EKeyWords:20181,393493,76360,SubjectWords:,LiteratureId:8423140,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120170501X20173099001_000_006,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-06-23 15:12:44.0,ModifyUser:Admin,ModifyTime:2022-04-12 08:59:19.0,HitCount:38,ShowType:putong,LogoID:0,PdfID:8423142,DownCount:8,AuthorInfos:,BookPublishDate:2017-04-01 00:00:00.0,SearchTitle:WTO《海关估价协议》对解决跨境数字化产品估价征税问题的法律局限性,ISBN:978-7-5201-0671-9,BookTitle:互联网跨境数字化与关税征收,BookStatus:7,AllowDownload:Y,BookVersionNum:,researchorg:,CopyRightDate:null,ExcellentPeriod:,PrizeLevel:,IsExcellence:N,ContentClass:,IsDisabled:N,SearchTitle_2:WTO《海关估价协议》对解决跨境数字化产品估价征税问题的法律局限性,_RowNo:10
CommonID:DIR_50086976,ID:8423144,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:323332,name:第七章 主要国家和地区对数字化产品征税情况分析,ShortName:,SubName:,EnTitle:Chapter 7 Analytical Facts of Taxing on Cross-border Digital Products in Major Countries and Regions,EnShortTitle:,EnSubTitle:,Level:0,BookId:8423111,AbstractCH:本文主要介绍美国在电子商务征税问题上的基本立场。由于美国实行联邦制,联邦政府和州政府在电子商务征税问题上存在分歧,下面分别论述联邦层面和州层面就这一问题的观点。,AbstractEN:,KeyWords:24676,5188,116128,EKeyWords:24719,98218,393493,SubjectWords:,LiteratureId:8423143,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120170501X20173099001_000_007,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-06-23 15:12:44.0,ModifyUser:Admin,ModifyTime:2022-04-12 08:59:19.0,HitCount:26,ShowType:putong,LogoID:0,PdfID:8423145,DownCount:8,AuthorInfos:,BookPublishDate:2017-04-01 00:00:00.0,SearchTitle:主要国家和地区对数字化产品征税情况分析,ISBN:978-7-5201-0671-9,BookTitle:互联网跨境数字化与关税征收,BookStatus:7,AllowDownload:Y,BookVersionNum:,researchorg:,CopyRightDate:null,ExcellentPeriod:,PrizeLevel:,IsExcellence:N,ContentClass:,IsDisabled:N,SearchTitle_2:主要国家和地区对数字化产品征税情况分析,_RowNo:11
CommonID:DIR_50086996,ID:8423147,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:323333,name:第八章 国际社会数字化产品相关议题其他改革,ShortName:,SubName:,EnTitle:Chapter 8 International Community’s Reforms on Digital Products Related Issues,EnShortTitle:,EnSubTitle:,Level:0,BookId:8423111,AbstractCH:由于WTO在处理数字化产品和其他电子商务议题上进展迟缓,一些国家开始寻求以其他方式推动跨境电子商务的发展,双边自由贸易协定是最突出的形式。其中,以美国与其他国家签署的双边自由贸易协定最为典型。本文主要介绍美国双边自由贸易协定中的电子商务条款的主要内容与特点,并简单介绍中韩双边自由贸易协定中涉及电子商务的内容。,AbstractEN:,KeyWords:24676,116128,5188,EKeyWords:24719,393493,98218,SubjectWords:,LiteratureId:8423146,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120170501X20173099001_000_008,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-06-23 15:12:44.0,ModifyUser:Admin,ModifyTime:2022-04-12 08:59:19.0,HitCount:25,ShowType:putong,LogoID:0,PdfID:8423148,DownCount:6,AuthorInfos:,BookPublishDate:2017-04-01 00:00:00.0,SearchTitle:国际社会数字化产品相关议题其他改革,ISBN:978-7-5201-0671-9,BookTitle:互联网跨境数字化与关税征收,BookStatus:7,AllowDownload:Y,BookVersionNum:,researchorg:,CopyRightDate:null,ExcellentPeriod:,PrizeLevel:,IsExcellence:N,ContentClass:,IsDisabled:N,SearchTitle_2:国际社会数字化产品相关议题其他改革,_RowNo:12
CommonID:DIR_50087021,ID:8423151,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:323334,name:第九章 我国针对跨境数字化产品征税的必要性与政策建议,ShortName:,SubName:,EnTitle:Chapter 9 China’s Urgent Need for Cross-border Digital Products Taxation and Related Suggestions,EnShortTitle:,EnSubTitle:,Level:0,BookId:8423111,AbstractCH:本文将从三个视角探讨我国对数字化产品征收关税的必要性,即经济效益与财政视角、全球价值链视角和经济新常态下国内产业结构调整视角,并在此分析基础上提出相应的政策建议。,AbstractEN:,KeyWords:116128,44162,105553,EKeyWords:393493,98218,105556,SubjectWords:,LiteratureId:8423149,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:,XmlID:b120170501X20173099001_000_009,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:wanghan,AddTime:2017-06-23 15:12:44.0,ModifyUser:Admin,ModifyTime:2022-04-12 08:59:19.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:8423156,DownCount:0,AuthorInfos:,BookPublishDate:2017-04-01 00:00:00.0,SearchTitle:我国针对跨境数字化产品征税的必要性与政策建议,ISBN:978-7-5201-0671-9,BookTitle:互联网跨境数字化与关税征收,BookStatus:7,AllowDownload:Y,BookVersionNum:,researchorg:,CopyRightDate:null,ExcellentPeriod:,PrizeLevel:,IsExcellence:N,ContentClass:,IsDisabled:N,SearchTitle_2:我国针对跨境数字化产品征税的必要性与政策建议,_RowNo:13