电子商务环境下的税收流失问题及其对策（Tax evasion in e-commerce environment and Its Countermeasures）.docVIP

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电子商务环境下的税收流失问题及其对策（Tax evasion in e-commerce environment and Its Countermeasures）.doc

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电子商务环境下的税收流失问题及其对策（Tax evasion in e-commerce environment and Its Countermeasures）

电子商务环境下的税收流失问题及其对策（Tax evasion in e-commerce environment and Its Countermeasures） Tax evasion in e-commerce environment and Its Countermeasures Tax evasion in e-commerce environment and its countermeasures 2008-12-20 15:10:34 Abstract: the development of e-commerce has caused the tax blind area of online trade, and the problem of tax evasion in online trade is very heavy. Chinas tax principles in the e-commerce environment include: tax neutrality principle, fiscal revenue principle, make full use of existing tax provisions and adhere to the principle of national tax sovereignty. To learn from international experience, improve the electronic commerce tax policy, one is to grasp the principle of permanent establishment under the e-commerce environment adaptability; two is to set up in line with the requirements of electronic commerce tax collection system; three is to strengthen the construction of electronic tax collection. Key words: E-commerce; tax revenue loss; tax principle; permanent organization; tax collection and management system First, the tax evasion in the e-commerce environment can not be ignored With the development of electronic commerce and matures, more and more enterprises move to online business, the result is brought to reduce the number of traditional trade mode, the current tax base erosion, on the other hand, because electronic commerce is a new thing, in the tax department and administration informatization construction can not meet the electronic commerce the resulting blind taxation area online trading, online trading revenue loss is a serious problem. 1, the tax collection and control is out of control and the tax losses are serious. The rapid development of Internet trade, more and more enterprises (especially multinational companies) move to Internet transactions, will inevitably lead to the number of traditional trade is reduced, and the tax authority has a chance to study tax the corresponding countermeasures, and no system of laws and