{"id":"https://openalex.org/W4300972338","doi":"https://doi.org/10.1080/09537325.2022.2130234","title":"5G promotes the construction of full-scenarios intelligent taxation strategy","display_name":"5G promotes the construction of full-scenarios intelligent taxation strategy","publication_year":2022,"publication_date":"2022-10-04","ids":{"openalex":"https://openalex.org/W4300972338","doi":"https://doi.org/10.1080/09537325.2022.2130234"},"language":"en","primary_location":{"id":"doi:10.1080/09537325.2022.2130234","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09537325.2022.2130234","pdf_url":null,"source":{"id":"https://openalex.org/S130699561","display_name":"Technology Analysis and Strategic Management","issn_l":"0953-7325","issn":["0953-7325","1465-3990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Technology Analysis &amp; Strategic Management","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042394278","display_name":"Yanyan Zhao","orcid":"https://orcid.org/0000-0003-0010-5825"},"institutions":[{"id":"https://openalex.org/I137867983","display_name":"Central University of Finance and Economics","ror":"https://ror.org/008e3hf02","country_code":"CN","type":"education","lineage":["https://openalex.org/I137867983"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Yanyan Zhao","raw_affiliation_strings":["School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, People\u2019s Republic of China","School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, People's Republic of China"],"raw_orcid":"https://orcid.org/0000-0003-0010-5825","affiliations":[{"raw_affiliation_string":"School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, People\u2019s Republic of China","institution_ids":["https://openalex.org/I137867983"]},{"raw_affiliation_string":"School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, People's Republic of China","institution_ids":["https://openalex.org/I137867983"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100341884","display_name":"Hang Su","orcid":null},"institutions":[{"id":"https://openalex.org/I4210097214","display_name":"Shandong Management University","ror":"https://ror.org/00vzprm14","country_code":"CN","type":"education","lineage":["https://openalex.org/I4210097214"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Hang Su","raw_affiliation_strings":["School of Labor Relations, Shandong Management University, Jinan, People\u2019s Republic of China","School of Labor Relations, Shandong Management University, Jinan, People's Republic of China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Labor Relations, Shandong Management University, Jinan, People\u2019s Republic of China","institution_ids":["https://openalex.org/I4210097214"]},{"raw_affiliation_string":"School of Labor Relations, Shandong Management University, Jinan, People's Republic of China","institution_ids":["https://openalex.org/I4210097214"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5042394278"],"corresponding_institution_ids":["https://openalex.org/I137867983"],"apc_list":null,"apc_paid":null,"fwci":0.3292,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.61883815,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":"36","issue":"9","first_page":"2127","last_page":"2142"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11499","display_name":"ICT Impact and Policies","score":0.9876000285148621,"subfield":{"id":"https://openalex.org/subfields/2214","display_name":"Media Technology"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T11499","display_name":"ICT Impact and Policies","score":0.9876000285148621,"subfield":{"id":"https://openalex.org/subfields/2214","display_name":"Media Technology"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11437","display_name":"Digital Platforms and Economics","score":0.9708999991416931,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11479","display_name":"Smart Cities and Technologies","score":0.9682999849319458,"subfield":{"id":"https://openalex.org/subfields/2214","display_name":"Media Technology"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/big-data","display_name":"Big data","score":0.4653988778591156},{"id":"https://openalex.org/keywords/government","display_name":"Government (linguistics)","score":0.4235427975654602},{"id":"https://openalex.org/keywords/digital-economy","display_name":"Digital economy","score":0.414289653301239},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.41191574931144714},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.39451050758361816}],"concepts":[{"id":"https://openalex.org/C75684735","wikidata":"https://www.wikidata.org/wiki/Q858810","display_name":"Big data","level":2,"score":0.4653988778591156},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4235427975654602},{"id":"https://openalex.org/C203043789","wikidata":"https://www.wikidata.org/wiki/Q138461","display_name":"Digital economy","level":2,"score":0.414289653301239},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41191574931144714},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.39451050758361816},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/09537325.2022.2130234","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09537325.2022.2130234","pdf_url":null,"source":{"id":"https://openalex.org/S130699561","display_name":"Technology Analysis and Strategic Management","issn_l":"0953-7325","issn":["0953-7325","1465-3990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Technology Analysis &amp; Strategic Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Affordable and clean energy","id":"https://metadata.un.org/sdg/7","score":0.7599999904632568}],"awards":[{"id":"https://openalex.org/G2985240737","display_name":null,"funder_award_id":"20BJY225","funder_id":"https://openalex.org/F4320335869","funder_display_name":"National Social Science Fund of China"}],"funders":[{"id":"https://openalex.org/F4320335869","display_name":"National Social Science Fund of China","ror":null}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W1964285328","https://openalex.org/W2053521124","https://openalex.org/W2053752471","https://openalex.org/W2063529493","https://openalex.org/W2147584524","https://openalex.org/W2160801791","https://openalex.org/W2174179656","https://openalex.org/W2334917980","https://openalex.org/W2345880934","https://openalex.org/W2497564921","https://openalex.org/W2506048546","https://openalex.org/W2530351176","https://openalex.org/W2560003967","https://openalex.org/W2884936821","https://openalex.org/W2908682850","https://openalex.org/W2963634393","https://openalex.org/W3013782953","https://openalex.org/W3038521884","https://openalex.org/W3119274266","https://openalex.org/W3121834075","https://openalex.org/W3125355682","https://openalex.org/W6680134781"],"related_works":["https://openalex.org/W4200075857","https://openalex.org/W2548059104","https://openalex.org/W2144964427","https://openalex.org/W2968671016","https://openalex.org/W3129299474","https://openalex.org/W2901726430","https://openalex.org/W3185213748","https://openalex.org/W2368437561","https://openalex.org/W2018383470","https://openalex.org/W786186891"],"abstract_inverted_index":{"5G":[0,13,92,119],"mobile":[1,93],"communication":[2,94],"technology":[3,95],"has":[4,20],"the":[5,10,22,29,33,37,58,76,79,88,91,101,149,169,179],"ultra-high":[6],"spectrum":[7],"utilisation":[8],"and":[9,14,32,51,97,120,131,143,171,177],"energy":[11],"efficiency.":[12],"other":[15,24],"information":[16],"technology\u2019s":[17],"close":[18],"combination":[19],"promoted":[21],"social":[23],"industry\u2019s":[25],"transformation,":[26],"especially":[27],"in":[28,47,82,100],"government":[30],"management":[31,158],"service":[34],"domain.":[35],"With":[36],"rapid":[38],"development":[39,173],"of":[40,60,67,78,118,127,174,181],"digital":[41,170],"economy,":[42],"there":[43],"are":[44,113],"many":[45],"challenges":[46,108],"China\u2019s":[48],"tax":[49,68,80,103,157,165,175,185],"collection":[50,69],"management,":[52,176],"such":[53,122],"as":[54,71,123],"difficult":[55],"to":[56,74,90,139,163],"determine":[57],"subject":[59],"taxation,":[61],"taxation":[62,145],"object":[63],"boundary":[64],"blurred.":[65],"Digitalisation":[66],"process":[70],"a":[72,182],"way":[73],"increase":[75],"efficiency":[77],"system":[81],"China.":[83],"We":[84],"have":[85],"carried":[86],"on":[87,148],"forecast":[89],"characteristic":[96],"its":[98],"application":[99],"intelligent":[102,144,156,172],"affairs":[104],"construction":[105,180],"aspect.":[106],"Future":[107],"facing":[109],"these":[110],"potential":[111],"technologies":[112,121],"also":[114],"discussed.":[115],"The":[116],"synergy":[117],"Artificial":[124],"Intelligence,":[125],"Internet":[126],"Things,":[128],"Big":[129],"Data,":[130],"Cloud":[132],"Computing":[133],"provide":[134],"technical":[135],"support":[136],"for":[137],"China":[138],"build":[140],"an":[141,155],"open":[142],"ecosystem.":[146],"Relying":[147],"\u20185G":[150],"+":[151],"Smart":[152],"Taxation":[153],"Ecosystem\u2019,":[154],"platform":[159],"will":[160],"be":[161],"created":[162],"realise":[164],"data":[166],"sharing,":[167],"promote":[168,178],"full-scenario":[183],"smart":[184],"system.":[186]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
