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随着现代通讯技术的发展,国际互联网(Internet)被迅速普及和应用。据国际电信联盟预测,到2000年,互联网络的使用者将超过3亿。人类已步入“网络时代”。国际互联网正在改变人类社会的各个方面,尤其是网上贸易得到飞速发展,这必将对现存的商品流通形式,劳务提供方式,财务管理方法等产生巨大冲击,由此也必将对现行的税务管理体制带来许多新的问题,本文简单介绍一下网上贸易对税务管理带来的冲击。一、网上电子贸易的主要特征:1.无法掌握网上贸易发生的地点。国际互联网是全方位开放的,没有国界和地域的界限,很难确定网
With the development of modern communication technology, the Internet is rapidly popularized and applied. According to the forecast by the International Telecommunication Union, by the year 2000, the number of Internet users will exceed 300 million. Humanity has entered the “Internet age.” The Internet is changing all aspects of human society. In particular, the rapid development of online trade will have a tremendous impact on the existing forms of commodity circulation, the mode of providing labor services and the methods of financial management. Therefore, it is bound to have an impact on the existing tax administration System brings many new problems, this article briefly introduces the impact of online trade on tax administration. First, the main features of e-commerce online: 1. Can not grasp the location of online trade. The Internet is open in all directions and there is no boundary between countries and regions. It is very difficult to identify the Internet