摘要
电子商务迅猛发展 ,促进了世界经济贸易的发展 ,对传统的经营管理领域形成了巨大的冲击。税收就是受影响的领域之一 ,税款大量流失 ,税收征管难度增大问题日益突出。
The rapid development of e-commerce accelerates the development of world economy and trade. Meanwhile, it brings great impacts on the traditional management pattern, methods, etc., within which taxation suffers the most. A lot of taxes are draining away. The tax-collection is becoming more difficult. All such problems are increasingly sticking out. Therefore, the methods of tax-collection management should be perfected at the age of e-commerce and the qualities of the whole government functionaries in taxation system must be improved.
出处
《鞍山师范学院学报》
2002年第2期38-40,共3页
Journal of Anshan Normal University