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The Problems and Solution Path of Invoice Electronic Ization under the Background of "Digital Taxation" ——Taking A County Tax Bureau as an Example

荀子瑞

山西财经大学

Abstract: Since the reform and opening up,China’s tax collection and management reform has continuously innovated.As science and technology continue to advance and big data technology becomes more sophisticated,China’s tax collection and management system has moved from "experience based tax management" to the stage of "invoice based tax control",and has made great strides towards the development of precise supervision based on "numerical tax management" classification.On March 24,2021,the General Office ... More
Keywords：

Tax management through numbers; Smart taxation; Electronic invoices;

  • Series：

    (J) Economics ＆ Management

  • Subject：

    Information and Post Economy; Finance and Tax

  • DOI：

    10.27283/d.cnki.gsxcc.2024.001367

  • Classification Code：

    F812.42;F49

Tutor：

靳永广; 谭丽红;

Retraction:

公共管理（专业学位）

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