内容摘要：

外资企业的避税与反避税是一个长期而又普遍的问题，电子商务的出现和迅速发展使这一问题变得日益复杂，从而带来新的挑战。本文分析了电子商务环境下外资企业避税的新动向，并提出了完善税收法律法规、制定严格的税务登记和管理制度、建立涉外税收信息库等反避税政策建议。

关键词：电子商务 ?外资企业 ?避税 ?反避税

abstract：tax avoidance of foreign-invested enterprises is a long-term and widespread issue. the fast growing e-commerce makes the situation more complicated and challenging. this paper analyzes the new trend of tax-avoidance of foreign-invested enterprises in the era of e-commerce, and then provides corresponding countermeasures, such as perfecting tax laws and regulations; constituting strict registration and management system; establishing a database of foreign-related tax information.

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