The Research on the Function Positioning and ReformStrategy of China’s Consumption Tax
DOI:
https://doi.org/10.5281/zenodo.11079520Keywords:
cognitive development, functional positioning, reform strategy, sustainable development, tax compliance, tax enforcementAbstract
This article mainly discusses the functional positioning of China’s consumption tax, analyzes the key factors that affect the functional positioning of consumption tax, explores the compliance and enforcement challenges faced in implementing and complying with the tax system, proposes a new framework to address these challenges, and promotes sustainable development. In addition, the reform of digital tax collection system and tax collection and management system was also discussed. Finally, it is proposed that a series of measures should be taken to protect data privacy and intellectual property rights. In short, to achieve sustainable development, it is necessary to comprehensively consider various factors, strengthen tax collection and compliance, and improve social and environmental benefits.
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References
Zhang Guangjun (2017) Understanding the Impact of China's Consumption Tax on Sustainable Development: A Case Study Method. Sustainability, 10 (4), 569-580.
Wang Jie (2018) The Promotion Effect of Luxury Consumption Tax on Sustainable Consumption in China: Panel Data Analysis. Journal of Clean Production, 12,234.
Chen Ping (2018) The impact of healthcare consumption tax on the utilization of medical services: Evidence from a cross-sectional survey in China. Health Policy, 13,477-485.
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Li Xiaoming (2020) The Social and Psychological Factors of Consumption Tax that Affect the Behavior and Attitudes of Chinese Consumers: A Systematic Review and Meta Analysis. Journal of Business Research, 8,115-118.
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Copyright (c) 2023 Ren Tong (Author)
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