The Development and Improvement of China’s Golden Taxation Project

Abstract:

China launched the Golden Taxation Project(GTP) in March 1994. The promotion of GTP is beneficial to reform of tax collection and regulation. It mandates the use of specific sophisticated information technologies to improve compliance with China’s Value Added Tax (VAT) laws. In this paper, we illustrate the development of GTP in detail, and make the analysis of the existing questions in the current operation. Then through the compare with the 1989 tax informational reform of America, we give some advice to our GTP Phase III in progress.

• Periodical: Applied Mechanics and Materials (Volumes 291-294)
• Pages: 2932-2935
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.291-294.2932
• Online since: February 2013
• Authors: Kan Cheng, Jing Luo
• Keywords: Golden Taxation Project, IRS, Value Added Tax

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DOI: 10.2139/ssrn.1641379

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