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Abstract Since the last century since the 90s, the rapid development of computer network technology has not only achieved the domain of globalization, universality, but also achieved its application range from the traditional areas of word processing and transmission of information of fundamental changes to the business to open up out of the transaction is different from traditional business model - e-commerce. 目前，电子商务几乎已经成为了家喻户晓的名词，电子商务这种模式已经逐渐渗透到现代人的生活中。 At present, e-commerce has almost become a household name, e-commerce this model has gradually penetrated into modern life. 但是电子商务在让我们享受几乎无障碍的全球贸易的同时，它范围全球化、交易隐匿化、环境虚拟化、手段数字化以及它的天然涉外性的特点，又给现行的国际税法理论和税收征管体系带来巨大的冲击。 However, let us enjoy the little e-commerce in a barrier-free global trade, while it is the scope of globalization, trade hidden, environmental virtualization, means of digital as well as its foreign nature of the natural characteristics of, and gave the current international tax law and tax administration theory system, a huge impact.
本文首先介绍了电子商务做为一种有别于传统贸易的全新商务模式的主要特点和发展概况。 This paper introduces the e-commerce as a kind of different from the traditional trade of the main features of the new business model and development of profiles. 随后，本文主要从电子商务对国际税收管辖权和电子商务引发的国际逃避税两个问题入手，通过运用比较分析、综合分析、案例分析等方法对电子商务引发的国际税法问题进行阐述，具体论述了依赖网络空间完成交易的电子商务对居民税收管辖权以及来源地税收管辖权的冲击，其中重点论述了电子商务条件下对常设机构概念的冲击和挑战。 Subsequently, the paper mainly from e-commerce and e-commerce on international tax jurisdictions to evade taxes raised two issues in international start, through the use of comparative analysis, comprehensive analysis methods such as e-commerce case studies of international tax issues arising from elaborate deal specifically with the reliance on cyberspace, e-commerce on the residents to complete the transaction source of tax jurisdiction, as well as the impact of tax jurisdiction, which focuses on e-commerce concept of permanent establishment under the condition of the impact and challenges. 文章第三部分针对电子商务环境下国际逃避税问题的成因及表现形式进行了分析和总结。 The third part of the article for the e-commerce environment, international tax evasion causes and manifestations were analyzed and summarized. 对以上两部分进行详细阐述后，在文章的最后一部分通过比较发达国家和发展中国家对待电子商务的税收政策和立法情况，提出了我国应对因电子商务而带来的国际税法问题的初步想法和建议。 The above two parts of the detail after the last part of the article by comparing the treatment of developed and developing e-commerce tax policy and legislation, and to put forward the e-commerce brought about by China's response to international tax law of the preliminary ideas and建议.

关键词： 跨国电子商务管辖权逃避税对策 Key words: cross-border e-commerce jurisdiction over the tax evasion countermeasures

Since 90's in last century, the calculator network technically flies to soon develop, not only carrying out the domain globalization,popularization, but also carrying out its application to delivers the realm toward the basic sex change of the business realm from the traditional word processing and the information, develop discriminate between the traditional business of bargain mode-electronic commerce.Currently, the electronic commerce almost has already become the widely known word, this kind of mode of the electronic commerce has already seeped through the life of the modern people gradually in.But electronic commerce at the global trade that let us enjoy to almost have no obstacle of in the meantime, its scope globalization,trade hide to turn,the environment conjecture turn,the means numeral turn and its natural the characteristics that concern foreign affairs sex, and then advertise for for the current international tax law theories and revenue from tax to take care of the system to bring the huge impact

This paper introduces the electronic commerce as a different from the traditional trade new business model of the main characteristics and development situation. Then, this article mainly from the tax revenue jurisdiction of international e-commerce and e-business triggered from two international tax problems by using comparative analysis, the comprehensive analysis and case analysis methods of e-commerce tax problems caused by the international, expounds the deal on network space of e-commerce on the inhabitant tax revenue jurisdiction and the origin of the tax revenue jurisdiction, which focuses on the impact of e-commerce on permanent institution under the condition of the concept of impacts and challenges. In the third part of the e-commerce environment tax issues of international escape the causes and forms are analyzed and summarized. For the above two parts are expounded in the paper, through the comparison of the last part of the developed countries and developing countries treat e-commerce taxation policies and legislation, put forward by China's e-commerce international tax issues initial ideas and Suggestions.

Keywords: transnational e-commerce, Jurisdiction, Evade taxes, countermeasures

Since the 1990s, computer network technology swift development, not only has realized the network domain globalization, the generalization, and has realized its application scope from the tradition language processing and the information transmission domain to the commercial domain fundamental transformation, opens distinguishes between traditional commerce transaction pattern - - electronic commerce. At present, electronic commerce nearly already became the widely known noun, electronic commerce this kind of pattern already gradually seeped to modern people's life. But electronic commerce while lets us enjoy does not have the barrier nearly global trade, its scope globalization, transaction concealment, environment virtualization, method digitization as well as its natural foreign characteristic, also gives the present international tax law theory and the tax revenue collection system brings the huge impact. this article first introduced electronic commerce does is one kind is different with the traditional trade the brand-new commercial pattern main feature and the development survey. Afterward, this article mainly international runs away from the electronic commerce to the international tax revenue jurisdiction and the electronic commerce initiation avoids taxes two questions to obtain, through using methods and so on comparative analysis, generalized analysis, case analysis carries on the elaboration to the electronic commerce initiation's international tax law question, elaborated the dependence cyberspace cyberspace to complete the transaction specifically electronic commerce to the resident tax revenue jurisdiction as well as the source tax revenue jurisdiction impact, elaborated under with emphasis the electronic commerce condition to the permanent organization concept impact and the challenge. The article third part international ran away in view of the electronic commerce environment under avoids taxes the question origin and the manifestation has carried on the analysis and the summary. Carries on the detailed elaboration after the above two parts, in the article last part through the quite developed country and the developing country treatment electronic commerce's tax policy and the legislative situation, proposed our country deals with the international tax law question preliminary idea which and the suggestion brings because of the electronic commerce.

Since the 1990s, computer network technology swift development, not only has realized the network domain globalization, the generalization, and has realized its application scope from the tradition language processing and the information transmission domain to the commercial domain fundamental transformation, opens distinguishes between traditional commerce transaction pattern - - electronic commerce. At present, electronic commerce nearly already became the widely known noun, electronic commerce this kind of pattern already gradually seeped to modern people's life. But electronic commerce while lets us enjoy does not have the barrier nearly global trade, its scope globalization, transaction concealment, environment virtualization, method digitization as well as its natural foreign characteristic, also gives the present international tax law theory and the tax revenue collection system brings the huge impact. this article first introduced electronic commerce does is one kind is different with the traditional trade the brand-new commercial pattern main feature and the development survey. Afterward, this article mainly international runs away from the electronic commerce to the international tax revenue jurisdiction and the electronic commerce initiation avoids taxes two questions to obtain, through using methods and so on comparative analysis, generalized analysis, case analysis carries on the elaboration to the electronic commerce initiation's international tax law question, elaborated the dependence cyberspace cyberspace to complete the transaction specifically electronic commerce to the resident tax revenue jurisdiction as well as the source tax revenue jurisdiction impact, elaborated under with emphasis the electronic commerce condition to the permanent organization concept impact and the challenge. The article third part international ran away in view of the electronic commerce environment under avoids taxes the question origin and the manifestation has carried on the analysis and the summary. Carries on the detailed elaboration after the above two parts, in the article last part through the quite developed country and the developing country treatment electronic commerce's tax policy and the legislative situation, proposed our country deals with the international tax law question preliminary idea which and the suggestion brings because of the electronic commerce. 应该是的！