摘要
电子商务在全球范围内的迅猛发展,一方面促进了中国经济的发展,开拓了新的税源,加快了税收征管系统的科学化、现代化;另一方面给沿袭多年的传统税收征管体制、税收原则、税收要素等带来了冲击和挑战。电子商务的税源监控可从信息不对称理论、宏观层面、微观层面制定相关政策和措施。
The electronic commerce rapids development in the context of the global. On the one hand, it promotes the eco- nomic development, develops a new source, and speed up the scienfization and the medemization of the tax collection and administration system. On the other hand, it brings the impact and challenges to the traditional tax collection and administra- tion system, tax principle, the tax factors following many years. Electronic commerce supervising can make relevant pohcies and measures from the information asymmetry theory, the macroscopic level and micro level.
出处
《经济与管理》
CSSCI
2012年第2期55-62,共8页
Economy and Management
关键词
电子商务
税源监控
税收征管
electronic commerce
tax source supervising
tax collection
