电子商务企业税务筹划问题研究

摘要
 电子商务企业作为网络信息化的产物，既是市场经济的主体，更是我国的一个纳税主体。我国电子商务发展至今，已逐渐成为实现国民经济增长方式转变的有效途径与重要举措。但目前，我国还没有专门的电子商务方面的法律条文，只有相关部门正在从事有关政策的研究和制定，对电子商务的税收法规和税收征管仍存在很多空白和盲点，这些都为开展税务筹划提供了广阔的空间。因此，本文通过以税务筹划为切入点，运用相关税收理论，结合实证分析我国电子商务企业开展税务筹划的必要性和可行性，尽可能寻找到合法、合理的避税途径，实现为企业“减负”的目的。

关键词：电子商务；纳税；税务筹划；避税
Research on Issues of Tax Planning in E-Commercial Company
ABSTRACT
As a result of network informationization, E-commercial Company is not just the significant economic entity in the market, but also an important taxplayer in the Country. The e-commerce business in China rised up slowly. Even so, it has became an effective way and important measure in China to transfer the growth way in economy. Untill now, we could not found any special provisions in chinese laws related to E-commercial business, only the relevant departments were engaged in research and development of relative policies. Laws and regulations on e-commerce taxation and tax administration are still have many gaps and blind spots, which provide us a wide space for tax planning. Therefore, this article started with the tax planing and quoted relative tax theories integrated with demonstrations to analyse the necessities and feasibities for carring out of tax planning, so that we can find out a legal and reasonable way to achieve the purpose of tax avoidance as far as possible and relieve “burdens” of the enterprise eventually .

Key Words :  E-commerce;  Tax Paying;  Tax Planning;  Tax Avoidance

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