摘要
与传统交易方式相比,网上交易更为便利。但由于其缺乏固定的经营场所,使传统的税收征管机制受到冲击。法律体系上的缺陷、税收征管机制和技术上的落后与网上交易的现代性形成了鲜明的对比。加强对网上交易的税收征管,首先要完善现行的税收征管法律体系和税收征管制度,其次要充分利用现代科技,加强对网上交易行为的在线监控。
Compared with traditional dealing methods, online dealing is more convenient. However, it brings about an attack to traditional taxes collecting and managing system because of its lack of fixed management places There is an obvious contrast between the drawback in law system, the lag in mechanism and technology of tax collection & management and the modernized features of online dealing. For this reason, in order to strengthen tax collection and management for online dealing, first, it is necessary to improve the established tax-law system and tax collecting & managing system; second, modern science and technology should be made full use of to enhance the on-line monitoring upon online dealing activities.
关键词
网上交易
偷税
对策
online dealing
evade taxes
countermeasures