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浅析电子商务对税务管理征稽系统的影响

Analyze the Electronic Commerce to Manage the Influence of the System to the Tax Administration
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摘要 电子商务的发展和日趋成熟,传统贸易方式交易数量的减少,使现行税收受到侵蚀,电子商务是一个新生事物,税务部门的征管及其信息化建设还跟不上电子商务的进展,造成了网上贸易的征税盲区,网上贸易的税收流失现象是急需解决的问题。 The development of the electronic commerce with decrease that be gradually maturing, tradition trade method bargain quantity,make current tax administration fund suffered to erode,electronic commerce is progress that a new-born thing,the tax administration section advertises for tube and its informations turn developments to still can not keep up with the electronic commerce,resulting in the net ascend to trade of collect tax the blind area,on the net the revenue from tax of the trade run off the phenomenon is a problem to need the solution urgently.
出处 《网络安全技术与应用》 2006年第11期53-55,共3页 Network Security Technology & Application
关键词 电子商务 税收稽查 税收流失 Electronic commerce revenue from tax the auditor revenue from tax runs off
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参考文献1

  • 1雷光勇,黄斌.试论网络公司及其对财务会计的影响[J]会计研究,1999(01).

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