Research on the Condition of Paying Tax for Individual Commercial Households without Setting up an Account: A Case Study in X District, X City

  • Sun Mingtao, Li Ying
  • Published 2010 in
    2010 International Conference on E-Business and E…

Abstract

Individual commercial households have always been the toughest group for taxation since they have not normative account, and some of them even without any record. So the local tax authorities have to determine a fixed taxation standard periodically for them in accordance with approved procedures. Although this method is comparatively scientific, many… (More)
DOI: 10.1109/ICEE.2010.725

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