电子商务企业的税务筹划

Tax Planning of E-commerce Enterprises

电子商务自上个世纪诞生以来,一直都是世界范围内的热门话题,已经逐渐从一个抽象朦胧的概念转变为日益成熟、高速发展的产业。目前,随着互联网技术的迅速普及,不同国家之间的网上交易、消费者的网上购物、商户之间的在线电子支付等商务活动使得不同国家或地区的人们的经济文化交流更加频繁,人们面临着更多的机遇和挑战。在税收征管方面,电子商务的兴起冲击了传统征税模式,比如常设机构的界定,税收管辖权的冲突、收入性质的确定等问题。而为了企业的利益最大化,企业经营者常常会对企业做一套完整的税务筹划体系。然而如果不明确税务筹划与偷税、逃税之间的区别,筹划就很有可能变成违法,缴纳的滞纳金可能会给企业造成巨大的经济损失,更为严重的可能还会承担法律责任。并且电子商务本身的特点也会导致偷税漏税的问题,比如在网上交易不开发票,以此来逃避税负责任。综上所述,在电子商务的税收征管方面,有很多地方没有被明确的规定,这也给予了一定的税务筹划空间。然而筹划还需要在合适的范围内进行,不能承担过大的税负风险,更不能铤而走险,违法犯罪。

and hazy concept to an increasingly mature and fast-developing industry.At present,with the rapid spread of Internet technology,business activities such as online transactions between different countries,online shopping by consumers,and online electronic payment between merchants make people from different countries or regions exchange more frequently in economy and culture,people face more opportunities and challenges.In the aspect of tax collection and management,the rise of E-commerce has impacted on the traditional tax collection mode,such as the definition of permanent establishment,the conflict of tax jurisdiction,the determination of the nature of income and so on.In order to maximize the interests of enterprises,business operators often do a complete set of enterprise tax planning system.However,if there is no clear distinction between tax planning and tax evasion,planning is likely to become illegal,late fees may cause huge economic losses to enterprises,even more serious may bear legal responsibility.And the characteristics of E-commerce itself will also lead to tax evasion issues,such as online transactions do not invoice,in order to avoid tax liability.To sum up,in the E-commerce tax collection and management,there are many places have not been clearly defined,which also gives a certain tax planning space.However,planning also needs to be carried out within the appropriate scope,which can not bear excessive tax risks,and take risks of illegal crimes.