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Development and Prospect of IT-based Taxation in China
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作者 《Belt and Road Initiative Tax Journal》 2020年第2期3-10,共8页
China’s IT-based taxation started in the early 1980 s.Since the 1990 s,Chinese tax authorities have launched and promoted the Golden Tax Project Phase I,Phase II,and Phase III in succession.IT-based taxation has emba... China’s IT-based taxation started in the early 1980 s.Since the 1990 s,Chinese tax authorities have launched and promoted the Golden Tax Project Phase I,Phase II,and Phase III in succession.IT-based taxation has embarked on a new journey since then.In the new era,the State Taxation Administration(STA)of China has,in adherence to the requirements of taxation modernization for building a stable and powerful information system,followed the trend of IT revolution,seized opportunities,and braved challenges.Committed to revitalizing taxation through science and technology,STA managed to build a system cluster with the Golden Tax Project Phase III as the core across the board,featuring functions of VAT invoice management system and Electronic Tax Bureau.STA has vigorously promoted the action plan of"Internet+Taxation",consistently improved the application of tax-related big data,and provided strong IT support for better exerting the fundamental,backbone and supportive role of taxation in state governance. 展开更多
关键词 Taxation modernization IT-based taxation The Golden Tax Project
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