电子商务跨境反避税探究  

Study on Anti-Avoidance in Cross-border E-Commerce

作　　者：马伟[1] 余菁[1] 程平[1] 

机构地区：[1]苏州工业园区地方税务局,江苏苏州215028

出　　处：《国际税收》2016年第9期40-44,共5页International Taxation In China

摘　　要：经过二十年发展,电子商务已在全球形成1.4万亿美元的市场规模,创造了一个几乎无国界的世界,极大地挑战了现有税收制度和征管体系。2013年,应二十国集团(G20)委托,OECD启动税基侵蚀和利润转移(BEPS)行动计划,并于2014年和2015年分两批发布BEPS项目15项产出结果,其中第1项行动成果即为《关于数字经济面临的税收挑战的报告》。本文重点研究了电子商务跨境避税的典型构架、成因以及税收协定的适用局限性和主要冲突,并在此基础上比较分析了目前电子商务反避税解决方案的适用性和局限性,最后对我国在电子商务反避税领域实施BEPS行动计划提出建议。With over 20 year＇s development, E-Commerce sales have exceeded USD 1.4 trillion. It developed a borderless World, which presents a major challenge for the current tax systems and administrations. At the request of G20 countries, OECD released Action Plan on Base Erosion and Profit Shifting （BEPS）, in which Action 1 addresses the Tax Challenges of the Digital Economy. This paper outlined the typical structure of eliminating or reducing tax, addressed the limit and conflict of applying tax treaty, and using existing strategies against tax avoidance in cross-border E-Commerce, and putted forwards some suggestions on how to adopt BEPS Action plan on E-Commerce in China.

关 键 词：电子商务 反避税 税基侵蚀和利润转移 

分 类 号：F713.36[经济管理—产业经济] F811.4