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随着电子商务的发展和日趋成熟,越来越多的企业转移到网上经营,由此造成了网络空间上的征税盲区,导致大量税款流失。那么,如何加强对网上企业的税收征管笔者认为,须从以下几方面着手:1、建立备案制度。即要求所有开展网上经营的企业须将与上网有关的电子信息上报当地税务机关,便于税务机关控制与管理。2、建立单独核算制度。即要求上网企业将通过网络提供的服务、劳务及产品的销售等业务,进
With the development and maturing of e-commerce, more and more enterprises have shifted to online operation, which has created a blind spot for taxation in cyberspace and resulted in a large amount of tax losses. So, how to strengthen the tax collection of online businesses I believe that we must proceed from the following aspects: 1, the establishment of the filing system. In other words, all enterprises that conduct online businesses should be required to report the electronic information related to Internet access to the local tax authorities for the control and administration of the tax authorities. 2, establish a separate accounting system. That is, Internet companies will be required to provide services through the Internet, labor and product sales business, into