摘要
关于税收的监管与征收从来都是一个热门的话题,从不同的角度进行分析和讨论就会有不同的方法和途径,而提高B to C交易过程中的税务监管也越来越引起人们的重视。在这一监管过程中,消费者的作用非常重要和明显,在要求消费者承担一定义务的同时应该赋予消费者相应的权利,才能从根本上解决这一交易过程的税收流失问题,真正提高税务部门监管力度。
The tax collection and the supervision of taxation have always been a hot issue.This paper makes a study on the ways and means concerned in order to draw attention to the supervision of taxation in the transaction from B to C.It is assumed that consumers should be endowed with proper rights so as to avoid the problem of tax evasion.
关键词
税务监管
税收流失
消费者
Supervision of taxation
tax evasion
consumer