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）

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1、电子商务环境下的税收流失问题及其对策（Taxevasionine-commerceenvironmentandItsCountermeasures）Taxevasionine-commerceenvironmentandItsCountermeasuresTaxevasionine-commerceenvironmentanditscountermeasures2008-12-2015:10:34Abstract:thedevelopmentofe-commercehascausedthetaxblindareaofonlinetrade,andthep

2、roblemoftaxevasioninonlinetradeisveryheavy.China'staxprinciplesinthee-commerceenvironmentinclude:taxneutralityprinciple,fiscalrevenueprinciple,makefulluseofexistingtaxprovisionsandadheretotheprincipleofnationaltaxsovereignty.Tolearnfrominternationalexperience,improvetheelectronic

3、commercetaxpolicy,oneistograsptheprincipleofpermanentestablishmentunderthee-commerceenvironmentadaptability;twoistosetupinlinewiththerequirementsofelectroniccommercetaxcollectionsystem;threeistostrengthentheconstructionofelectronictaxcollection.Keywords:E-commerce;taxrevenueloss;

4、taxprinciple;permanentorganization;taxcollectionandmanagementsystemFirst,thetaxevasioninthee-commerceenvironmentcannotbeignoredWiththedevelopmentofelectroniccommerceandmatures,moreandmoreenterprisesmovetoonlinebusiness,theresultisbroughttoreducethenumberoftraditionaltrademode,the

5、currenttaxbaseerosion,ontheotherhand,becauseelectroniccommerceisanewthing,inthetaxdepartmentandadministrationinformatizationconstructioncannotmeettheelectroniccommercetheresulting"blindtaxationarea"onlinetrading,onlinetradingrevenuelossisaseriousproblem.1,thetaxcollectionandcontr

6、olisoutofcontrolandthetaxlossesareserious.TherapiddevelopmentofInternettrade,moreandmoreenterprises(especiallymultinationalcompanies)movetoInternettransactions,willinevitablyleadtothenumberoftraditionaltradeisreduced,andthetaxauthorityhasachancetostudytaxthecorrespondingcounterme

7、asures,andnosystemoflawsandregulationstorestricttheonlinetradingbehaviorofenterprises,thetaxcollectionandadministrationofvacuumandtheabsenceofataxlost.Inaddition,becausetheInternetcanbedirectlytradedenterprises,andwithoutintermediaries,butalsothetraditionalwithholdingtaxcannotbec

8、arriedout.AccordingtotheStateAdministrat