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在互联网时代,电子商务的蓬勃发展为我国带来了新的商机,同时也给我国税收管理带来了一系列的挑战,我们应未雨绸缪,在大数据化时代创新征收手段,从制度层面规避避税行为。
In the Internet era, the vigorous development of e-commerce has brought new business opportunities to our country and also brought a series of challenges to tax administration in our country. We should take precautions and innovate new means of collection in the age of big data to evade tax avoidance at the institutional level behavior.