Under the "Internet + Taxation" Mode, the Exploration of China's Tax Administration and Modernization
- Wenjing Wang
- Corresponding Author
- Wenjing Wang
Available Online May 2019.
- https://doi.org/10.2991/bems-19.2019.21How to use a DOI?
- Internet + Tax; Tax collection and management; modernization.
- 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.
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 -