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电子商务的快速发展与我国税收征管模式的滞后,造成大量的税款流失。要想建立和完善我国适应电子商务的新型税收征管体系,就首先必须清楚电子商务对税收征管的影响情况,这也使得对影响方面的分析得十分迫切,重要。
The rapid development of e-commerce and the lag of China’s tax collection and administration mode have caused a great deal of tax losses. In order to establish and perfect a new type of tax collection and management system suitable for e-commerce in our country, we must first understand the impact of e-commerce on tax collection and administration. This also makes it very urgent and important to analyze the impact.