Foreign Trader Tax-avoidance In E-business And Countermeasures

Along with the high speed development of computer network technology, the development of E-business increased very quickly. Because of the high mobility and invisibility of E-business, more and more foreign traders come to China to trade or investment in E-business. However, the legal system of tax in our country is not perfect, causing foreign trader to avoid tax, and the tendency and feature present to be very complex and various. Foreign trader tax-avoidance has caused serious damage to the financial income and economic development.In E-business, foreign trader can make the trade activities through internet directly, such as negotiation, order, payment and delivery of goods. Therefore, it is not necessary to establish a traditional organization to manage the business in our country, and making the traditional income source jurisdiction of tax revenue easy to be avoided, which leads to tax-avoidance. At the same time, the convenience of E-business has further strengthened the ability of foreign trader to avoid tax by using transfer price. The fast and efficient E-business has shortened trade time apparently, promoted internal function of the multinational enterprise group being harmoniously operated, It is hard for the tax authority of our country to track and,superintend the inner activity condition of the transnational corporation, which also encourages foreign trader to escape the tax of our country by using transfer price. Therefore ,This article analyzes foreign trader tax-avoidance activity as well as our current legislation and its deficiency. And then puts forward the legal countermeasures to keep away E-business tax-avoidance.This article can be divided into three parts. The first part firstly analyzes the characteristics and foreign trader tax-avoidance activity, telling us the major methods and reason of foreign trader tax-avoidance activity. Summarizing that foreign trader means the foreign natural person, legal person and other economic organizations who come to china to trade or invest, trying to reduce and eliminate the tax revenue duty by means of arranging for productivity and financial activities, with the help of the leak and deficiency of current legislation. Foreign trader can make use of four major ways to avoid avenue duty. They are, revenue jurisdiction tax-avoidance, standing body tax-avoidance, transfer price tax-avoidance and tax-avoidance harbor.The second part analyzes the current legislation on foreign trader tax-avoidance in E-business of our country, putting forward the deficiency of the current legislation on the entity law and the procedural law. The third part has mainly analyzed how to establish and improve the legislation on foreign trader tax-avoidance in E-business, such as changing and confirming the legislative principle of tax revenue. Establishing and improving the related legislation on how to keep away foreign trader tax-avoidance in E-business. Elaborating how to amend the entity law and the procedural law, how to improve the legal system related to E-business, such as "electronic payment law " , " accounting law ", Establishing unified "E-business law ".Establishing the tax revenue legal system that meets E-business, making the related organizations such as tax avenue department to strengthen the intensity of law enforcement. Improving the Chinese and foreign treaty of tax revenue.