内容摘要：

由于电子商务的迅速发展和各国税收立法的相对滞后，电子商务逃、避税问题日益突出。各国根据电子商务环境下的国际逃、避税的新特点，在原有防范措施的基础上，采取了一些新的措施，如加强税务机关自身信息化建设、提高网络技术、推行电子商务税收登记制度、从支付体系入手解决电子商务税收的征管问题，加强国际间的交流与合作等。

关键词：国际逃税与避税 ?电子商务 ?防范措施

abstract：with the fast development of electronic commerce and lag of tax legislation, tax evasion and tax avoidance concerning e-commerce becomes more and more serious. in light of the new characteristics of international tax evasion and tax avoidance in the era of e-commerce, and based on former policy measures, many countries have adopted a series of new measures to solve this issue from the perspective of payment system. the concrete measures include strengthening the construction of electronic project of tax agencies, improving net technology, pushing forward e-commerce tax registry system.

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