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
收藏
页码：1165 / 1169
页数：5
相关论文
共 7 条
  • [1] Study on manufacturing enterprises' value-added mode in E-business environment
    Xu, XJ
    Liao, N
    PROCEEDINGS OF THE 12TH INTERNATIONAL CONFERENCE ON INDUSTRIAL ENGINEERING AND ENGINEERING MANAGEMENT, VOLS 1 AND 2: MODERN INDUSTRIAL ENGINEERING AND INNOVATION IN ENTERPRISE MANAGEMENT, 2005, : 1025 - 1028
  • [2] Tax issues on E-business and corresponding measures taken in China
    Xin, JG
    Chen, ZY
    PROCEEDINGS OF THE 2001 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING, VOLS I AND II, 2001, : 1696 - 1699
  • [3] Tax Problems of Digitized e-Business
    Yang, James G. S.
    Lauricella, Leonard J.
    JOURNAL OF INTERNET COMMERCE, 2010, 9 (3-4) : 222 - 242
  • [4] Value-Added Analysis of Bi-Lateral e-Business Services
    Wang, Zhongjie
    Wu, Qian
    Xu, Xiaofei
    2012 NINTH IEEE INTERNATIONAL CONFERENCE ON E-BUSINESS ENGINEERING (ICEBE), 2012, : 185 - 192
  • [5] Internet readiness and e-Business adoption of Canadian value-added wood producers
    Kozak, RA
    FORESTRY CHRONICLE, 2002, 78 (02): : 296 - 305
  • [6] Current Developing Trend of Sales Tax on E-Business
    Yang, James G. S.
    Lohrey, Peter L.
    Lauricella, Leonard J.
    INTERNATIONAL JOURNAL OF E-BUSINESS RESEARCH, 2015, 11 (02) : 60 - 73
  • [7] Model Based Security Policy Assessment for E-Business Environment
    Chu, Wang
    Feng, Yanli
    PROCEEDINGS OF INTERNATIONAL SYMPOSIUM ON COMPUTER SCIENCE AND COMPUTATIONAL TECHNOLOGY (ISCSCT 2009), 2009, : 88 - 93
1