电子商务中的避税与反避税探析

电子商务中的避税与反避税探析
 
摘要:2101世纪是以知识经济为主要潮流的新时代，电子商务作为信息化的1种标志，迅猛地渗透到世界各个角落。电子商务的出现极大地推动了经济全球1体化，改变了人们的社会生产和生活方式，同时也使商业流通形式、劳务提供方式、财务管理方法等发生了革命性的变化。其具有的虚拟化、电子化、数字化等特点，对建立在有形商业交易基础上的税收制度产生巨大冲击，导致国际避税问题加剧，本应征收的增值税、营业税、所得税、关税等大量流失，严重阻碍了国家经济的发展。于是，如何为电子商务的发展营造公平、有序的税收环境，充分发挥税收的宏观调控能力，限制不合理的电子商务避税，加强电子商务反避税管理，为我国经济在新世纪的国际竞争中争取有利位置，已经成为税收理论研究的1个重要课题。
本文从界定电子商务的概念、阐述其与税收相关的特点及分类入手，从理论和实践上比较了发达国家和我国在是否应对电子商务征税这1问题上的态度，并对我国电子商务避税的相关理论问题和现状进行了初步分析。文章的最后结合我国现阶段的实际情况，不仅对电子商务反避税中存在的问题作出了论述，而且有针对性地给出了若干建议。需要注意的是，文中提到的避税均为不合理避税。

关键字： 电子商务；避税；反避税

Discussing the Tax Avoidance and Anti-tax Avoidance      in E-Commerce
 
Abstract:With the main current of knowledge economy, 21st century is a new era. E-Commerce, as a kind of information symbol, has infiltrated into every corner of the world rapidly. Its emergence greatly pushes economic globalization, changes the style of social production as well as the pattern of people’s lives. Meanwhile, it causes revolutionary changes in the ways of commercial circulation, labor service offering and financial management. Because of its virtual, electronic and digital characteristics, E-Commerce brings about a huge impact on current tax system which is based on the traditional tangible merchandise trade. For this sake, the international tax avoidance is intensified; a great loss on tax collection including value-added tax, business tax, income tax, tariff etc. is taken into being; and national economic development is impeded seriously. Hence, how to create a fair and ordered tax environment for E-Commerce development, exert macro-control of taxation, restrict the illegal tax avoidance in E-Commerce, and strengthen the tax anti-avoidance management of E-Commerce, which is beneficial for China to win a favorable position in international competition when we get into the new century, must be considered carefully as the significant topics in tax theory. （科教范文网 fw.nseac.com编辑发布）
This paper begins with defining E-Commerce and introducing its characteristics and sorts related to the taxation. Then, to better support preliminary analysis about the theories and actualities of the tax avoidance in E-Commerce, the author analyses the different attitudes between developed countries and China on the issue whether we should collect tax on E-Commerce. At last, on the basis of the problems about tax anti-avoidance existing in E-Commerce according to the state of China, the author also proposes some concrete suggestions correspondingly. To what you do have to pay attention is that the Avoidance of Taxation mentioned in this paper is illegal.
 
Key words:   E-Commerce; Tax Avoidance; Anti-tax Avoidance