The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of...The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.展开更多
In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxati...In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,combined with the status quo of accounting and tax planning of high-tech enterprises,there is something to be improved in both aspects,which makes the enterprises’financial and taxation risks higher and is not conducive to their normal operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.展开更多
Paying personal income tax is related to the vital interests of each faculty.In order to improve the faculty’s enthusiasm for work,it's very essential to make a plan for paying personal income tax.Based on the me...Paying personal income tax is related to the vital interests of each faculty.In order to improve the faculty’s enthusiasm for work,it's very essential to make a plan for paying personal income tax.Based on the method of paying personal income tax,this essay gives a strategic analysis of tax planning with a combination of the university faculty’s actual salary situation.展开更多
The application of big data technology to global tax management is becoming increasingly widespread.China has been implementing increasingly mature technologies for tax governance using big data systems in recent year...The application of big data technology to global tax management is becoming increasingly widespread.China has been implementing increasingly mature technologies for tax governance using big data systems in recent years.By collecting data through web scraping on the earliest implementation times of big data tax administration in various provinces of China,we explore the relationship between big data tax administration and corporate bank credit in emerging markets.Our results show that big data tax administration enhances firms’ability to obtain bank loans.Mechanism tests indicate that big data tax administration improves the quality of corporate information disclosure,facilitating access to bank credit loans.We find that big data tax administration improves the corporate financing environment,enhancing the efficiency of resource allocation in the credit market.展开更多
文摘The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.
文摘In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,combined with the status quo of accounting and tax planning of high-tech enterprises,there is something to be improved in both aspects,which makes the enterprises’financial and taxation risks higher and is not conducive to their normal operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.
文摘Paying personal income tax is related to the vital interests of each faculty.In order to improve the faculty’s enthusiasm for work,it's very essential to make a plan for paying personal income tax.Based on the method of paying personal income tax,this essay gives a strategic analysis of tax planning with a combination of the university faculty’s actual salary situation.
文摘The application of big data technology to global tax management is becoming increasingly widespread.China has been implementing increasingly mature technologies for tax governance using big data systems in recent years.By collecting data through web scraping on the earliest implementation times of big data tax administration in various provinces of China,we explore the relationship between big data tax administration and corporate bank credit in emerging markets.Our results show that big data tax administration enhances firms’ability to obtain bank loans.Mechanism tests indicate that big data tax administration improves the quality of corporate information disclosure,facilitating access to bank credit loans.We find that big data tax administration improves the corporate financing environment,enhancing the efficiency of resource allocation in the credit market.
