{"title":"改进增值税的计算和征收办法","authors":"I.A. Zueva, S. .. Taldonova","doi":"10.34020/1993-4386-2022-3-164-168","DOIUrl":null,"url":null,"abstract":"The article deals with the existing problems and shortcomings in the process of calculating and collecting value added tax. Examples from judicial practice on tax offenses are presented. Based on the analysis, conclusions were drawn and proposals were made to improve taxation within the framework of value added tax.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Ways to improve the calculation and collection of value added tax\",\"authors\":\"I.A. Zueva, S. .. Taldonova\",\"doi\":\"10.34020/1993-4386-2022-3-164-168\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article deals with the existing problems and shortcomings in the process of calculating and collecting value added tax. Examples from judicial practice on tax offenses are presented. Based on the analysis, conclusions were drawn and proposals were made to improve taxation within the framework of value added tax.\",\"PeriodicalId\":435973,\"journal\":{\"name\":\"Siberian Financial School\",\"volume\":\"8 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Siberian Financial School\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.34020/1993-4386-2022-3-164-168\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Siberian Financial School","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.34020/1993-4386-2022-3-164-168","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Ways to improve the calculation and collection of value added tax
The article deals with the existing problems and shortcomings in the process of calculating and collecting value added tax. Examples from judicial practice on tax offenses are presented. Based on the analysis, conclusions were drawn and proposals were made to improve taxation within the framework of value added tax.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
