电子商务环境下的外资企业避税与反避税

外资企业的避税与反避税是一个长期而又普遍的问题,电子商务的出现和迅速发展使这一问题变得日益复杂,从而带来新的挑战。本文分析了电子商务环境下外资企业避税的新动向,并提出了完善税收法律法规、制定严格的税务登记和管理制度、建立涉外税收信息库等反避税政策建议。

Tax Avoidance of Foreign-invested Enterprises in the Era of E-Commerce and Its Countermeasures

Tax avoidance of foreign-invested enterprises is a long-term and widespread issue.The fast growing E-Commerce makes the situation more complicated and challenging.This paper analyzes the new trend of tax-avoidance of foreign-invested enterprises in the era of E-Commerce,and then provides corre-sponding countermeasures,such as perfecting tax laws and regulations;constituting strict registration and management system;establishing a database of foreign-related tax information.