Analysis on the VAT Reform Effect for the Finance Management in Universities in China

被引：0
|
作者：
Yan, Xi [1 ]
机构：
[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China
来源：
LISS 2014 | 2015年
关键词：
Value-added-tax (VAT) reform; Business tax; Finance management; Universities;
D O I：
10.1007/978-3-662-43871-8_85
中图分类号：
T [工业技术];
学科分类号：
08 ;
摘要：
Some regions and industries carried out pilots to deepen the value-added-tax reform since 2012, which aimed to change the business tax to value-added-tax in China. By analyzing the characteristics of the implementation of tax reform in universities, this paper presents a comprehensive effect analysis on the detailed tax reform on the financial management in universities in China. The effect includes: university taxable entity, tax management, and bill management, accounting calculation and finance analysis. According to the characteristics of financial management in universities, this paper puts forward corresponding financial management measures and suggestions, which can be taken during the implementation of the tax reform.
引用
收藏
页码：589 / 594
页数：6
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