摘要
作为 2 1世纪崭新的具有广阔发展前景的商务模式 ,电子商务已在许多领域不断应用 ,税收申报电子化即是电子商务在税收征管上的实践。理解税收申报电子化的实质、分析税收申报电子化中存在的问题并提出解决方案 ,有助于电子商务在税收征管中更好地应用。
As a new commercial model in the 21st century,e-commerce will have an immeasurable and bright future.In many areas,e-commerce has been practiced. Electronic declaration of tax is one of the practices in taxation management.Understanding the matter of electronic declaration of tax,analyzing the problems and settling them are good for the e-commerce practice in taxation management.