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XBRL的应用可以有效整合财务信息供应链,满足商业数据交换需求。纳税呈报是财务信息供应链上的一个重要环节,XBRL在中国的推广应用离不开中国税务部门的积极参与。基于XBRL纳税呈报的首要关键问题是制定基于税收法规的XBRL分类标准。
The application of XBRL can effectively integrate the financial information supply chain to meet the needs of commercial data exchange. Tax reporting is an important link in the financial information supply chain. The promotion and application of XBRL in China can not be separated from the active participation of the tax authorities in China. The first key issue with XBRL tax reporting is the development of an XBRL taxonomy-based taxonomy.