摘要
由于信息技术的高速发展和网络经济的迅速崛起 ,各种形式的网上避税不断出现 ,为了使税收在新情况下发挥出应有的职能 ,就必须采取新的对策。针对我国网络经济尚处于起步阶段 ,在决策时应注意“趋其利 ,避其害” ,采取措施 ,进行网上反避税。
Due to the rapid development of information technology and network economy,various forms of tax-evasion on the internet arise increasingly.To enable revenue to function properly under the new circumstances,new counter measures must be taken against tax-evasion on the internet.Given that our network economy is still in its infancy,care should be taken to make full use of its advantages and avoid its disadvantages in decision making.
出处
《河北经贸大学学报》
2000年第6期35-38,共4页
Journal of Hebei University of Economics and Business
关键词
网络经济
避税
反避税
税收原则
税收管辖权
network economy
tax-evasion
counter tax-evasion
revenue principle
revenue jurisdiction