摘要
随着电子商务这种无纸化商贸活动的广泛开展 ,其高度的开放性、流动性和隐匿性的特点日益突出出来 ,给税收征管带来了难题——利用电子商务进行避税 ,造成了税款的大量流失 ,因此必须采取有效措施来解决这一问题。
With the development of E-commerce,a no-paper business activity,its features such as opening,mobility and concealment become more and more obvious and bring a lot of difficulty to tax colletion,that is ,using E-commerce to escape tax.As a result,a great deal of tax money gets lost.Therefore,we must take effective measures to solve the porblems.
出处
《吉林省经济管理干部学院学报》
2001年第5期43-45,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
电子商务
难点
对策
税收征管
E-commerce
Difficulty of tax collection
Countermeasures