摘要
电子商务的兴起促进了经济的发展,也给税收提供了机遇,但这同时也增加了税收征管的难度。如何解决这一问题?应从以下几个方面进行分析:即建立针对性的税收征管机制;推进相应的税政立法;在该领域开展国际合作。
The burgeoning of e-commerce helps promote the economy and create more chances for national taxation,meanwhile it also put taxation in a more difficult position. How to cope with it, and how to meet the challenge?The paper is to analyze the matter from the following aspects:to establish a taxation system well adjusted to e-commerce;to make hlaw for this field accordingly; to develop international cooperation in this aspect.
出处
《商业研究》
北大核心
2001年第3期155-157,共3页
Commercial Research
