电子商务背景下国际避税的法律规制

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1、-------摘要studylawcountermeasurestoadapttothee-commerce,anddon’tletourselvesinaninferiorpositioninthesystemofinternationalmarkettaxdistribution.Therefore,thisarticlestartsfrominternationalelectroniccommerce,explainingtheconceptandcharacteristicsofe-commerce,andlayafo

2、undationforinternationaltaxavoidanceproblembye-commerce;secondlythearticleelaboratedthetraditionalwayofinternationaltaxavoidanceandantitaxavoidancemeasures,thereasonofnewtaxavoidanceproblembye-commerce,andthechallengesofelectroniccommercetothetraditionalantiavoidanc

3、emeasures.Itsuggeststhatthetraditionalmeasuresofanti-avoidancecannothaveeffectiveregulationtotheinternationaltradeactivitiesbyelectroniccommerce,anditmustbeimproved.Thenthethirdpartofthisarticleenumeratedthespecificpracticesofinternationalorganizationsandrepresentat

4、ivecountry,anditprovidesgoodreferenceforChina'sreformtoelectroniccommercelaw.Finally,thefourthpartofthearticleintroducesChina'scurrentlegislativesituation,explainingourcountrylawforregulationtothisproblemisstillnotperfect,andthefutureofourcountryshouldbehowtoregulat

5、einternationaltaxavoidanceproblemsunderthebackgroundofelectroniccommerceanditenumeratescorrespondingcountermeasures.KEYWORDS:electroniccommerce,internationaltaxavoidance,legalregulation4-----------目录目录一、国际电子商务的概念和特点...................................................

6、...................................................1 （一）国际电子商务的概念..............................................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.................................

7、.....................33.交易电子化、无纸化..............................................34.交易运作高效化，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.................................................................

8、........................6 （一）传统国际避税简析................................................61.国际避税概念和特点.........................................