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ID:32141627
大小:1.01 MB
页数:22页
时间:2019-01-31
《电子商务背景下国际避税的法律规制-(8132)》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、摘要studylawcountermeasurestoadapttothee-commerce,anddon’tletourselvesinaninferiorpositioninthesystemofinternationalmarkettaxdistribution.Therefore,thisarticlestartsfrominternationalelectroniccommerce,explainingtheconceptandcharacteristicsofe-commerce,andlayafoundationforinterna
2、tionaltaxavoidanceproblembye-commerce;secondlythearticleelaboratedthetraditionalwayofinternationaltaxavoidanceandantitaxavoidancemeasures,thereasonofnewtaxavoidanceproblembye-commerce,andthechallengesofelectroniccommercetothetraditionalantiavoidancemeasures.Itsuggeststhatthetr
3、aditionalmeasuresofanti-avoidancecannothaveeffectiveregulationtotheinternationaltradeactivitiesbyelectroniccommerce,anditmustbeimproved.Thenthethirdpartofthisarticleenumeratedthespecificpracticesofinternationalorganizationsandrepresentativecountry,anditprovidesgoodreferencefor
4、China'sreformtoelectroniccommercelaw.Finally,thefourthpartofthearticleintroducesChina'scurrentlegislativesituation,explainingourcountrylawforregulationtothisproblemisstillnotperfect,andthefutureofourcountryshouldbehowtoregulateinternationaltaxavoidanceproblemsunderthebackgroun
5、dofelectroniccommerceanditenumeratescorrespondingcountermeasures.KEYWORDS:electroniccommerce,internationaltaxavoidance,legalregulation4目录目录一、国际电子商务的概念和特点......................................................................................................1(一)国际电子商务的概念.........
6、.....................................1(二)国际电子商务的特点..............................................21.交易主体的广泛化、全球化........................................22.交易虚拟化......................................................33.交易电子化、无纸化..............................................34.交易运
7、作高效化,操作方便化......................................45.交易受外国贸易政策和国际规范的制约..............................4二、电子商务对国际反避税措施的挑战.........................................................................................6(一)传统国际避税简析................................................61.国际避税概念和特点
8、..............................................62.传统国际避税方式....
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