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电子商务环境下的税收征管稽查问题及对策

The problems and countermeasures of tax collection and investigation under the environment of E-Business

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【作者】 鲍观明

【Author】 BAO Guan-ming (Journal House,Hangzhou University of Commerce,Hangzhou 310035,China)

【机构】 杭州商学院杂志社 浙江 杭州 310035

【摘要】 电子商务的迅猛发展在给企业带来无限商机的同时,也对传统的税收征管稽查产生了极大的影响。如何寻找一种既有利于电子商务健康发展又能保证税收征收管理的新对策已成为当务之急。

【Abstract】 Nowadays,most enterprises get more and more business opportunities through E-business.However,E-business also makes great effects on the traditional tax collection and investigation.Undre these conditions,how to find the appropriate and new countermeasures and motheds,which not only can promote the developing speed and effect of E-business,but also can assure the management of government tax collection and investigation,becomes an increasingly vital important thing.

  • 【文献出处】 华东经济管理 ,East China Economic Management , 编辑部邮箱 ,2004年01期
  • 【分类号】F812.42
  • 【被引频次】9
  • 【下载频次】230
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