China's Tax Integrity in Context of the Emerging International Tax System

The Complexity of Tax Simplification

“…Second, the IIT and EIT are interfacing with the activities of foreign individuals and entities to a far greater extent than before and in a more diverse extent than before. 40 These trends should continue to rapidly develop. The local diversification means people are involved in activities that span the various categories simultaneously.…”

“…Inland Revenue, at the time of writing, has more than 1.7 million customers registered for secure online services through Inland Revenue's MyIR portal, which allows people to check their tax details, child support, Working for Families and KiwiSaver accounts, as well as to submit GST returns online. 40 Inland Revenue introduced in 2012 a mobile web app which gives customers access to their account information 24 hours a day, seven days a week. 41 Most recently, Inland Revenue ran an APP4IR challenge, with the winner (along with Sush Mobile), at the time of writing, almost ready to launch.…”