摘要: 跨境电子商务本身具有广泛性，虚拟性，隐蔽性等特点，贸易主体的国籍，常设机构，所得来源等交易信息相对难以确定，给税务机关的征管带来了许多困难，加之一些跨境电商利用常设机构，转让定价等国际税法漏洞逃避缴纳税款，不仅造成财政收入的大量流失，也破坏了跨境电子商务市场竞争的公平。数字经济的发展不仅给人类社会带来日新月异的改变，同时也给国家制定合理有效且灵活的税收政策带来了冲击。因此，结合目前国际形势需要以及和跨境贸易过程中的磨合程度，针对于目前跨境电商交易现状，制定一套适合我国国情的税收征管体系是当务之急。

关键词：跨境电商，国际避税，税收征管，转移定价，国际协作

Abstract: Cross-border e-commerce itself has virtualization, without borders, the characteristics of trading mode diversification,the source of the main trade, nationality, the main business place, relatively difficult to determine,such as income from the property tax in the link brought great difficulty to the investigation of thetaxation authority, together with some cross-border electricity use is standing body,mixed international tax loophole to escape pay taxes, such as mismatch It not only causes a large loss of financial revenue in China, but also destroys the fair competition environment in the field of cross-border e-commerce. The development of digital economy not only brings rapid changes to the human society,but also brings a shock to the state to formulate reasonable, effective and flexible tax policies. Therefore, it is urgent to customize a set of tax collection and management system aimingat the current situation of cross-border e-commerce transactions according to the current international situation and the running degree in the process of cross-border trade.

Key words: Cross-border e-commerce, international tax avoidance,tax collection and management, transfer pricing, international collaboration.

 

目 录

第一章 绪论 h 1

一、选题背景及研究意义 1

二、国内外文献综述 2

第二章 跨境电商的概念与理论基础 5

一、相关概念......5

二、理论基础......6

第三章 跨境电商国际避税问题的现状 7

一、跨境电商避税的方式 7

二、跨境电商税务监管必要性分析 7

三、跨境电商征管现行法律政策......9

四、当前跨境电商税收征管存在的问题......9

第四章 国外跨境电商税收征管的启示 10

一、美国跨境电商税收征管经验 10

二、欧盟跨境电商税收征管经验 10

三、部分其他发展中国家跨境电商税收征管经验 11

四、对比分析国内外跨境电商税收征管的差异以及对我国的启发 11

第五章 针对我国跨境电商避税问题的对策建议 13

参考文献 14

致谢 17