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电子商务企业税务合规问题法律探析

Legal Analysis on Tax Compliance of E-commerce Enterprises

法学进展 / 2023,5(3)：199-205 / 2023-08-01 247 309

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• 作者： 赵建新     
• 单位：

  云南天外天律师事务所，昆明

• 关键词： 税务合规；税务风险；电子商务企业
• Tax compliance; Tax risk; E-commerce enterprises
• 摘要： 近年来，电商直播不断成为热门话题，电子商务企业也逐渐繁荣。从税务方面 考量，虽然电商直播的营业额连年增多，对国家税收收入产生了正向积极的影 响。但也存在某些电商主播的偷逃税行为扰乱了正常的税收征管秩序而且某些 电子商务企业的税收筹划和避税行为也导致了企业税务合规风险。本文将以薇 娅案作为案例予以展开，分析当下企业税务合规的必要性，并且对税务合规风 险的原因展开论述，并且对降低电子商务企业税务风险提出应对对策。
• In recent years, e-commerce live broadcasting has become a hot topic,and e-commerce enterprises have gradually prospered. From the tax perspective,although the turnover of e-commerce live broadcasting has increased year afteryear, it has had a positive impact on the national tax revenue. However, the taxevasion of some e-commerce anchors disturbs the normal tax collection andmanagement order, and the tax planning and tax avoidance of some e-commerceenterprises also lead to the tax compliance risks of enterprises. This paper willtake the case of Weiya as an example to analyze the necessity of current taxcompliance of enterprises, discuss the causes of tax compliance risks, and putforward countermeasures to reduce the tax risks of e-commerce enterprises.
• DOI： https://doi.org/10.35534/al.0503020
• 引用： 赵建新．电子商务企业税务合规问题法律探析［J］．法学进展，2023，5（3）：199-205．