电子商务国际避税问题及中国的对策

The Problems on International Avoidance of Tax for Electronic Commercial Affairs and China's Strategies

跨国电子商务的出现与发展 ,以及国际社会对其征税问题探讨的相对滞后 ,引发了形形色色的国际“电子”避税。我国不仅要针对其特点制定相应的反避税法规 ,还必须切实加强信息基础设施建设 ,提高网络技术 ,建立严密的涉外税收管理硬件系统。在此基础上 ,积极拓展国际间反避税的交流与合作 ,通过签订双边、多边的税收协定与条约解决税收管辖权冲突及避税问题 ,防止在跨国贸易额剧增条件下税基的缩减与税收的流失。

The various avoidances of tax of international electron occur with the appearance and development of the international electronic commercial affairs.Some rules of anti-avoidances of tax should be made in China today but also the basic information construction should be strengthened,the net technology should be improved,and the hard system of foreign tax management should be set up.The international exchange and coorperation on anti-avoidance of tax should be developed,some problems of tax avoidance should be solved by signing the bilateral and multilateral tax agreement in order to prevent the reduce of tax base and loss of tax under the condition of international trade increase.