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Feasibility analysis of local taxation of cross-regional companies in selected industries in China
Wang, Yuanpeng ; Semerák, Vilém (vedoucí práce) ; Bejkovský, Jan (oponent)
CHARLES UNIVERSITY FACULTY OF SOCIAL SCIENCES Institute of Political Studies Department of Political Science Master's Thesis 2022 Yuanpeng Wang CHARLES UNIVERSITY FACULTY OF SOCIAL SCIENCES Institute of Political Studies Department of Political Science Feasibility analysis of local taxation of cross-regional companies in selected industries in China Master's thesis Author: Yuanpeng Wang Study programme: International Economics and Political Studies Supervisor: Prof. Vilém Semerák, PhD Year of the defence: 2022 Declaration 1. I hereby declare that I have compiled this thesis using the listed literature and resources only. 2. I hereby declare that my thesis has not been used to gain any other academic title. 3. I fully agree to my work being used for study and scientific purposes. In Jinlin 2 8, 2022 Yuanpeng Wang Abstract Previous research on Internet taxes in China has focused on the need to establish a tax system, and little has been done on specific tax enforcement methods and the value of Internet consumers themselves. The approach to Internet taxes in China will be proposed and its viability will be evaluated in the paper. That is giving local governments higher taxing authority and establishing a local Internet tax collection system that allows some business activities to pay a portion of the tax in...

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