摘要
21世纪以来,传统企业的运营模式不断发生变化,线下交易变为线上交易,纸质发票被电子发票代替,这些变化使得商品交易越来越具有隐蔽性和复杂性,也给税收征管带来越来越多的挑战。在这种经济环境下,互联网+和税收征管亟需要尽快融合,才能适应不断变化的市场环境,保障税收征管的公平性和效率性。
Since the 21st century,there have been continuous changes in the operation model of traditional enterprises.Offline transactions have become online transactions,and paper invoices have been replaced by electronic invoices.These changes have made commodity transaction more and more imperceptible and complicated,and have brought more challenges to tax collection and management.Under this environment of market economy,internet+and tax collection and management need urgent integration,which can adapt to the constantly changing market environment and guarantee the equity and efficiency of tax collection and management.
作者
杨艳
瞿明山
马焕秋
YANG Yan;QU Mingshan;MA Huanqiu
出处
《淮北职业技术学院学报》
2020年第5期88-90,共3页
Journal of Huaibei Vocational and Technical College
基金
安徽省教育厅2018年人文社科项目“互联网+税务背景下税收征管问题研究”(编号:SK2018A0968)
淮北职业技术学院2017年人文社科一般项目“反家庭暴力法研究”(编号:2017-B-25)
安徽省教育厅2019年质量工程校企合作示范实训中心项目“安徽新闻出版职业技术学院安徽博强财税服务有限公司实践教育基地(财会专业校企合作示范实训中心)”(编号:2019xqsxzx79)研究成果。
关键词
互联网+
税收征管
信息平台
internet+
tax collection and management
information platform