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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...
With the development of information technology, the global network has blown us off by the ups and downs. The online transactions on the information superhighway make it easy for people to carry out transnational operations. However, the traditional tax collection methods have been severely challenged. Tax collection and management also encountered many unprecedented difficulties. First, it shakes the tax base of the existing tax system. Since ancient times, tax collection and administration in all countries are inseparable from ...