网络避税与反避税初探

由于信息技术的高速发展和网络经济的迅速崛起 ,各种形式的网上避税不断出现 ,为了使税收在新情况下发挥出应有的职能 ,就必须采取新的对策。针对我国网络经济尚处于起步阶段 ,在决策时应注意“趋其利 ,避其害” ,采取措施 ,进行网上反避税。

Preliminary Research Into Internet Tax-evasion and Counter Tax-evasion

Due to the rapid development of information technology and network economy,various forms of tax-evasion on the internet arise increasingly.To enable revenue to function properly under the new circumstances,new counter measures must be taken against tax-evasion on the internet.Given that our network economy is still in its infancy,care should be taken to make full use of its advantages and avoid its disadvantages in decision making.