During the course of globlization, China should quicken the reformation of tax institution, reduce tax cost, and advance tax efficiency for a powerful ability of international tax competition.
The analysis on the enterprise stilled information provides a simple and effective method to reduce tax cost,which can perfect tax inspection mechanism,the control mechanism and administrative system of tax information.
Ratepaying service is the basic tache of tax collection and management, and also one of the important indexes of weighing one country's tax collection and management level. It is of great significance to raise the degree of tax compliance , reduce tax cost and strengthen the communication of both sides, and it will influence the construction of the new pattern of modern tax collection and management directly.
Nowadays Tax payers are interested in how to exploit the current tax regulations and reduce tax payment through reasonable tax planning in order to pursue legal interest and achieve win-win both for the state and enterprises.
It is the basic of tax administration and also one of the most important indexes of weighing a country's tax levy and administration level. Tax administration is of great significance to raise the degree of tax compliance, reduce tax cost and strengthen the communication of both sides, and it will influence the construction of the new pattern of modern tax administration directly.
Although tax is considered to root in GDP, tax source management, which helps to reduce tax erosion, has been taken by many experts as the attributor of the exceeding of tax growth rate over economic growth rate, in recent years.
In enterprise management, tax planning of the links such as caculation of the expenses of procurement, sale and cost, and financial achievements and distribution can help the enterprise to reduce tax burden and obtain more interests from the tax system.
Theoretically,conversion of value added tax(VAT) from production type to consumption type helps to avoid repetitive taxation on enterprises,and reduce tax burden of enterprises to its very foundation so as to enhance enterprises' momentum in enlarging investment,and making technical renovation and transformation.
This paper mainly discusses the favorable income tax policy for productive foreign - based enterprises which enjoy the favorable revenue to the largest extent, including favorable tax rate, regular tax reduce , tax refund for second investment, tax counteraction for purchasing domestic equipments and other favorable tax policies.
More recently, the literature has examined more general models of the technology of avoidance, with the additional risk bearing caused by tax evasion either being a special case of this technology or one aspect of the cost of the cost of changing behavior to reduce tax liability.
By citing interrelated instances, the article illustrates the specific applications on SMEs’tax planning in order to reduce tax burden and achieve legitimate interests for the SMEs.
The generally accepted approach to ecological tax reform is to reduce tax rates on income and labour and to impose Pigouvian taxes on resource use and pollution emissions.
In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment.
The paper, using "Accounting standards for enterprises", "Financial Affairs General Rules for Enterprises" and finance and accounting mechanism in lines of business, outlined accounting policies on material pricing, depreciation and dead accounts, and discussed various effects of policy alternatives. Principles in choosing accounting policies were studied to adjust profit amount and reduce tax amount.
A lot of environmental problems that belong to global problem, which any countries or country groups can not solve these by themselves, need for international social members extensively to participate and cooperate to solve them. Therefore, the paper studies several ecological problems crossing the boundary, such as to be caused by international trade and to be caused by international investment. The paper puts forward that international ecological taxation is an effective method, which can prompt peo...
It is important for China to construct large scale hydroelectric engineering in the west development strategy by Chinese central government.The pace of hydropower construction is dependent on domestic policy,such as tax system.At present unreasonable hydroelectric taxation results from levy taxes repeatedly in the circulation.The study shows that to reduce tax rate on hydroelectric value added taxation is not practical.The consumption tax system must replace produc...