| 电子商务对税收的影响 |
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| 引用本文： | 吴桂梅.电子商务对税收的影响[J].鞍山师范学院学报,2002,4(2):38-40. |
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| 作者姓名： | 吴桂梅 |
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| 作者单位： | 鞍山师范学院,财经系,辽宁,鞍山,114005 |
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| 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.本文就适应电子商务时代的税收征管方法和提高税务系统国家公务员的整体素质进行了论述.
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| 关 键 词： | 电子商务 税款流失 征收管理 |
| 文章编号： | 1008-2441(2002)02-0038-03 |
| 修稿时间： | 2001年10月22日 |
The Impact of E-commerce on Taxation and Its Countermeasures |
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| WU Gui,mei.The Impact of E-commerce on Taxation and Its Countermeasures[J].Journal of Anshan Teachers College,2002,4(2):38-40. |
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| Authors: | WU Gui mei |
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| Abstract: | 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. |
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| Keywords: | E commerce The drain of taxes Tax collection management |
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