The VAT tax burden warning model and modification based on CTAIS system data

In 2010, China's domestic value-added tax revenue is 2.109195 trillion yuan, accounting for 29% of the total income tax revenue, is one of China's current major taxes. Therefore, based on the data in the CTAIS to analyse the tax burden, and constructs the VAT tax burden warming system, is...

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Bibliographic Details
Main Authors: Defa Cai, Mingfeng Tan, Jing Cai
Format: Conference Proceeding
Language:English
Subjects:
Alarm systems
Analytical models
Business
Computational modeling
CTAIS
Data models
Industries
Invoice method
Value-added table
VAT
Warning model
Online Access:Request full text
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Summary:In 2010, China's domestic value-added tax revenue is 2.109195 trillion yuan, accounting for 29% of the total income tax revenue, is one of China's current major taxes. Therefore, based on the data in the CTAIS to analyse the tax burden, and constructs the VAT tax burden warming system, is the effective measures to keep the rapid growth of VAT. meanwhile, through drawing up the value added table, can alleviate some goods that because of the defects of withholding system of value added tax invoice leading to the shortage of input tax deduction problem, make up the deficiency of the "invoice method", and then fixed the VAT tax burden which calculated by the model,and through the early warning system effectively guard against the defeat or evade behavior.
DOI:10.1109/AIMSEC.2011.6011100