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。
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.
出处
《中国管理科学》
CSSCI
2000年第S1期809-813,共5页
Chinese Journal of Management Science
关键词
传统税收
缺陷
征管模式创新
保障措施
Traditional taxation system and its defects
Establish new taxation model
Ensure measures
