电子商务环境下的国际逃税与避税

由于电子商务的迅速发展和各国税收立法的相对滞后,电子商务逃、避税问题日益突出。各国根据电子商务环境下的国际逃、避税的新特点,在原有防范措施的基础上,采取了一些新的措施,如加强税务机关自身信息化建设、提高网络技术、推行电子商务税收登记制度、从支付体系入手解决电子商务税收的征管问题,加强国际间的交流与合作等。

International Tax Evasion and Tax Avoidance in the Era of E-Commerce

With the fast development of electronic commerce and lag of tax legislation,tax evasion and tax avoidance concerning E-Commerce becomes more and more serious.In light of the new characteristics of international tax evasion and tax avoidance in the era of E-Commerce,and based on former policy measures,many countries have adopted a series of new measures to solve this issue from the perspective of payment system.The concrete measures include strengthening the construction of electronic project of tax agencies,improving net technology,pushing forward E-Commerce tax registry system.