The Basic Use of OECD Tax Method in China
In this paper,the basic OECD tax method was fundamentally analyzed.The basic remit tax methods have both advantages and disadvantages.According to the classification of the tax basic method on the banks of the dominant business and contact business,estimating dominant value-added tax business.Business tax on the value added tax is inevitable; transition-levy method is only the temporary method,through the calculation about the amount deductible proportion of operating revenues,which will solve the problem of double taxation.
JIN LING JUN GAO
School of Management,Wuhan University of Science and Technology,430081 Wuhan,China
国际会议
2014 International Conference on Management and Engineering(CME 2014)(2014管理与工程国际会议)
上海
英文
1-8
2014-05-24(万方平台首次上网日期,不代表论文的发表时间)