Discussion on Issues Related to the Tax Assessment of Value-added Tax in the E-business Environment

摘要

Tax assessment is a key system adopted by the Chinese Government to strengthen the day-to-day management of taxation. It improves the quality and efficiency of taxation by strengthening the management of the tax revenue sources, reducing the risks and drain of taxation. The development of e-business has brought problems not only to the issue of value-added tax in the e-business environment but also to the issue of tax assessment of value-added tax in the e-business environment. The necessity of tax assessment of value-added tax is discussed here and we've come up with some suggestions.