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1、電子商務環(huán)境下的稅收流失問題及其對策（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
