RCEP国家电子商务环境下的税收流失及对策分析

Tax Leakage in the E-Commerce Environment of RCEP Countries and Countermeasures Analysis

摘要: 随着电子商务在全球范围内的迅猛发展，电子商务的虚拟化、跨地域化等特点使得税收流失问题日益突出。本文聚焦于RCEP (区域全面经济伙伴关系协定)，探讨了RCEP国家电子商务环境下的税收流失问题及其原因，分析了现行税收制度存在的不足以及电子商务对税收征管带来的难题，并进一步提出加强数据共享与智能稽查系统建设、明确税收管辖原则、细化课税要素规定、构建全方位电子商务税收监管体系等多维度的对策建议，以期为RCEP国家应对电子商务税收流失提供参考。

Abstract: With the rapid development of e-commerce worldwide, the virtualization and cross-regionalization of e-commerce have made the problem of tax loss increasingly prominent. Focusing on RCEP (Regional Comprehensive Economic Partnership Agreement), this paper discusses the problem of tax loss and its causes under the environment of e-commerce in RCEP countries, analyzes the deficiencies of the existing tax system and the difficulties of e-commerce on tax collection and management. It further proposes multi-dimensional countermeasures such as strengthening the construction of data sharing and intelligent inspection system, clarifying the tax jurisdiction principle, refining the provisions of tax elements, and constructing an all-round e-commerce tax supervision system, with a view to providing references for the RCEP countries to deal with the e-commerce tax loss.