| 电子商务环境下的税收征管稽查问题及对策 |
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| 引用本文： | 鲍观明. 电子商务环境下的税收征管稽查问题及对策[J]. 华东经济管理, 2004, 18(1): 169-171 |
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| 作者姓名： | 鲍观明 |
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| 作者单位： | 杭州商学院,杂志社,浙江,杭州,310035 |
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| 摘 要： | 电子商务的迅猛发展在给企业带来无限商机的同时,也对传统的税收征管稽查产生了极大的影响。如何寻找一种既有利于电子商务健康发展又能保证税收征收管理的新对策已成为当务之急。
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| 关 键 词： | 电于商务 税收稽查 避税 对策 |
| 文章编号： | 1007-5097(2004)01-0169-03 |
| 收稿时间： | 2003-09-11 |
| 修稿时间： | 2003-09-11 |
The problems and countermeasures of tax collection and investigation under the environment of E-Business |
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| BAO Guan-ming. The problems and countermeasures of tax collection and investigation under the environment of E-Business[J]. East China Economic Management, 2004, 18(1): 169-171 |
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| Authors: | BAO Guan-ming |
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| Affiliation: | Journal House,Hangzhou University of Commerce,Hangzhou 310035,China) |
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| Abstract: | Nowadays,most enterprises get more and more business opportunities through E-business.However,E-business also makes great effects on the traditional tax collection and investigation.Undre these conditions,how to find the appropriate and new countermeasures and motheds,which not only can promote the developing speed and effect of E-business,but also can assure the management of government tax collection and investigation,becomes an increasingly vital important thing. |
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| Keywords: | E-business tax collection and investigation tax escape countermeasures |
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