节点文献
基于电子商务的税收及其征管模式研究
Study Taxation and Its Model on Electrical Business
【摘要】 电子商务的迅速发展,使传统的税收体系己难以实现其维护国家利益的职能。本文从分析传统税收征管模式缺陷入手,给出基于电子商务的税收征管模式并提出了相关的管理措施。
【Abstract】 As electrical business developed rapidly, traditional taxation systems are not suited to function country administration. This article analyses traditional taxation model and its defects at first, and give a new taxation model on electrical business, and elucidate its measures.
【关键词】 传统税收;
缺陷;
征管模式创新;
保障措施;
【Key words】 Traditional taxation system and its defects; Establish new taxation model; Ensure measures;
【Key words】 Traditional taxation system and its defects; Establish new taxation model; Ensure measures;
- 【文献出处】 中国管理科学 ,Chinese Journal of Management Science , 编辑部邮箱 ,2000年S1期
- 【分类号】F810.42
- 【被引频次】7
- 【下载频次】136