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wang shang jiao yi dui shui shou de ying xiang
Author(s): 
Pages: 51-52
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  网上交易税收协调因特网非居民纳税人常设机构纳税义务税收征管跨国经营管理控制有限和无限;
Abstract: 随着信息技术的发展,全球网络化已以排山倒海之势向我们扑面而来,信息高速公路上的网上交易使人们可以轻易地进行跨国经营,但却使传统的征税方式受到严峻的挑战,税收征管也遇到了许多前所未有的困难。第一,动摇了现行税制的课税基础。从古至今的各国税收征管都离不开...
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