虚拟公司避税分析及对策

Discussion on the Tax Avoidance of Dummy Company

虚拟公司经营形式的特殊性,给税收工作带来许多问题,较为严重的是虚拟公司的避税和逃税问题。应通过采取适当的电子商务税收原则、完善税务登记制度、完善现行税法、研究新的征管技术以及加强网络化建设与国际情报交流等方面,解决虚拟公司的避税问题。

There are many problems caused by the special management of the dummy companies, such as the tax avoidance . This problem should be resolved by the suitable electronic business tax policy, perfecting the system of tax registration and the present tax law, studying the new management, reforcing the net construction and the international information exchange.