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【With the same tag:【tax collection and management】 Found 4 articles】 /Page Order by: Asce Desc

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| F812.2

Reform of National-Local Tax Collection and Management System and Corporate Tax Compliance: Evidence from a Natural Experiment on the NTB-LTB Merge Reform

Zhao Yujie, Sun Xuejiao

The reform of national-local tax collection and management system is an important measure to meet the needs of China’s economic development. In 2015, the Reform Plan for Deepening the Ref...

First published at: Apr 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.02.003

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 02, pp. 33 - 48

| 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

CORPORATE FINANCE | F270

The Impact of “Golden Tax-III” Tax Collection and Management on the Audit Fees of Listed Companies

Li Zengfu, Zhu Jin

Tax collection and management, as an external governance tool for companies, can act on the operational aspects of companies, affecting the business and audit risks faced by auditors, ther...

First published at: Jan 20, 2022

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doi:10.16538/j.cnki.fem.20210724.202

Foreign Economics & Management, Vol. 44, Issue 01, pp. 105 - 118

| F270

Has the Academic Experience of Executives Affected the R&D Manipulation of Enterprises?

Yuan Zeming, Wang Peilin, Fu Yuyuan

Based on the sample of A-share listed companies in China from 2008 to 2017, this paper studies the relationship between executives’ academic experience and R&D manipulation. The ...

First published at: Aug 01, 2020

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doi:10.16538/j.cnki.fem.20200409.202

Foreign Economics & Management, Vol. 42, Issue 08, pp. 109 - 122

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