电子商务背景下国际避税的法律规制-(8132)

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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....