内容摘要：

境外劳务不予征收营业税的情况在判定上存在一定难点，企业利用现有政策避税，给税收征管带来一定的困难，也造成了部分企业间的税负不公。本文通过剖析问题所在，提出了相应对策。

关键词：营业税　境外劳务　电子商务

abstract：the paper argues that several issues have still remained in business tax concerning services rendering in foreign countries. for example, it is hard to decide whether certain kind of service rendering in foreign countries is tax free or not. such issues will result in tax avoidance of enterprises and tax inequity. after a detailed analysis of existing issues, the paper puts forward some policy suggestions.

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