Proceedings of the 1st International Conference on Business, Economics, Management Science (BEMS 2019)

Under the "Internet + Taxation" Mode, the Exploration of China's Tax Administration and Modernization

Authors
Wenjing Wang
Corresponding Author
Wenjing Wang
Available Online May 2019.
DOI
https://doi.org/10.2991/bems-19.2019.21How to use a DOI?
Keywords
Internet + Tax; Tax collection and management; modernization.
Abstract
Tax modernization plays an important role in promoting the modernization of state governance and governance system, and the modernization of tax collection and management is an important part of promoting the construction of taxation modernization system. Under the background of "Internet +", China has proposed an "Internet + Taxation" action plan. Under the "Internet + Taxation" model, Under the "Internet + tax" model, it greatly reduces the cost of tax collection, improves the efficiency of tax collection and management, enhances taxpayer compliance, and enables the role of taxation functions to be effectively utilized. However, under this model, China has encountered some problems in the process of promoting the modernization of tax collection and management, such as technical risks, the collecting information asymmetry of both parties, and the professional literacy of tax personnel.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
1st International Conference on Business, Economics, Management Science (BEMS 2019)
Part of series
Advances in Economics, Business and Management Research
Publication Date
May 2019
ISBN
978-94-6252-720-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/bems-19.2019.21How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Wenjing Wang
PY  - 2019/05
DA  - 2019/05
TI  - Under the "Internet + Taxation" Mode, the Exploration of China's Tax Administration and Modernization
BT  - 1st International Conference on Business, Economics, Management Science (BEMS 2019)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/bems-19.2019.21
DO  - https://doi.org/10.2991/bems-19.2019.21
ID  - Wang2019/05
ER  -