Discussion on issues related to the tax assessment of value-added tax in the e-business environment

被引：0

作者：

Yan Zhihuang ^{[1
]}

Zhang Xu ^{[1
]}

机构：

[1] Wuhan Univ Technol, Sch Management, Wuhan 430070, Peoples R China

来源：

Proceedings of the 3rd International Conference on Innovation & Management, Vols 1 and 2 | 2006年

关键词：

e-business; tax assessment; online taxation;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Tax assessment is a Key system adopted by the Chinese Government to strengthen the day-to-day management of taxation. It improves the quality and efficiency of taxation by strengthening the management of the tax revenue sources, reducing the risks and drain of taxation. The development of e-business has brought problems not only to the issue of value-added tax in the e-business environment but also to the issue of tax assessment of value-added tax in the e-business environment. The necessity of tax assessment of value-added tax is discussed here and we've come up with some suggestions.

引用

页码：1165 / 1169

页数：5

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