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1、外文文献翻译原文：TheValueAddedTaxonElectronicCommerceintheEuropeanUnion1.IntroductionThispaperdiscussesapplicationofthevalueaddedtax(VAT)toelectroniccommerce(ecommerce)intheEuropeanUnion(EU).Electroniccommerce(asdefinedbyAbramsandDoernberg,1997)is“theuseofcomputernetworkstofacilitatetheproducti
2、on,distribution,sale,anddeliveryofgoodsandservices.”Moste-commerceinvolvesbusiness-to-business(B2B)transactions.Electroniccommercecausestaxproblemsprimarilywhenitcrossesboundariesbetweentaxingjurisdictions—forexample,betweenmembersoftheEUorbetweenmembersandothernations.Oneimplicationist
3、hatproblemsarelikelytorequirecooperativesolutions.TheCommissionoftheEuropeanCommunities(hereaftertheEuropeanCommission)haswritten(2000),“E-commerceis,byitsnature,atrulyglobalprocessandnotaxjurisdiction,actinginisolation,canresolvealltheissuesitraises....Thesuccessfuladministrationandapp
4、licationoftaxeswilltoagreatextentdependon,interalia,achievinganinternationalconsensus...”Thispaperfocusesonelectroniccommercethatcrossesbordersandtheneedforinternationalcooperation.First,itwillbeusefultogetseveralbackgroundissuesoutoftheway.1.1.ShouldElectronicCommerceBeTaxed?TheEuropea
5、nUnion(2000)hasexpressedtheintent“...tobecomethemostcompetitiveanddynamicknowledge-basedeconomyintheworld,capableofsustainableeconomicgrowthwithmoreandbetterjobsandgreatersocialcohesion.”Evenso,thepossibilitythate-commerceshouldbenefitfrompreferentialtaxationhasapparentlyneverbeenconsid
6、eredseriouslyintheEU,asithasintheUnitedStates.In1998,theEuropeanCommissionstatedunequivocally(1998),“TheEUVATsystemshould...providethelegalcertainty,simplicityandneutralityrequiredforthefull14developmentofelectroniccommerce....Certainty,simplicityandneutralityareallessentialtoensurealev
7、elcompetitiveplayingfieldforalltradersinthedevelopingglobalmarketplace,andtoavoidmarketdistortions.”Itnoted:Neutralitymeansthat:•theconsequencesoftaxationshouldbethesamefortransactionsingoodsandservices,regardlessofthemodeofcommerceusedorwhetherdeliveryiseffectedon-lineoroff-li
