SWOT Analysis of Tax Burden Effects on Construction Industry under VAT Reform

被引：0

作者：

Cai, Xiuli ^{[1
]}

机构：

[1] Hubei Univ Sci & Technol, Hubei Xianning, Peoples R China

来源：

2016 3RD INTERNATIONAL CONFERENCE ON PSYCHOLOGY, MANAGEMENT AND SOCIAL SCIENCE (PMSS 2016) | 2016年 / 89卷

关键词：

VAT reform; Construction Industry; SWOT analysis; Countermeasures;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

From May lst, 2016, the pilot range of the reform program to replace the business tax with value-added tax (VAT reform) has been expanded to construction industry, real estate industry, financial industry and service industry. The business tax is rescinded from then on. As a measure of structural tax reduction, VAT reform takes an active role in eliminating the repetitive taxation in construction industry. This paper proceeds from the tax effects on construction industry under VAT reform, then analyzes both the advantages and disadvantages, and proposes some countermeasures.

引用

页码：67 / 71

页数：5

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