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【With the same tag:【税收征管法】 Found 2 articles】 /Page Order by: Asce Desc

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| D912.29

On the Predicament of Tax Collection and Management of E-commerce Operators and Their Legislative Perfection: Also on the Revision of the “Tax Collection and Administration Law”

In recent years, e-commerce in China has developed vigorously, bringing new opportunities to the economy and society. At the same time, affected by the virtuality, openness, and immediacy ...

First published at: Oct 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.05.008

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 108 - 122

| DF432

The Procedure Law Path to Fringe Benefit Tax: Focus on the Introduction of TFN for Individual Taxpayers by Amendment of Law of Tax Administration

Chen Shaoying, Wang Yixiao

Fringe benefits provided by Law of Private Income Tax（PIT）belong to the item of income from wages and salaries. However, fringe benefit tax is not feasible because of the difficulty of c...

First published at: Jun 01, 2017

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doi:10.16538/j.cnki.jsufe.2017.03.010

Journal of Shanghai University of Finance and Economics, Vol. 19, Issue 03, pp. 109 - 118

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