A Comparative Study on the New Version and the Old Version of Provisions for Value-added Tax Accounting Treatment

被引：0
|
作者：
Yang, Rongjun [1 ]
机构：
[1] Zaozhuang Univ, Coll Econ & Management, Zaozhuang City, Peoples R China
来源：
PROCEEDINGS OF THE 2017 INTERNATIONAL CONFERENCE ON INNOVATIONS IN ECONOMIC MANAGEMENT AND SOCIAL SCIENCE (IEMSS 2017) | 2017年 / 29卷
关键词：
Value-Added Tax; Accounting Treatment; Problems;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
December 2016, the Ministry of Finance issued a new version of Provisions for Value-added Tax Accounting Treatment. The provision makes specific regulation on accounting treatment for change from business tax to value-added tax, and improves the setting of accounting subjects. But there are some problems and mistakes which should be solved by relevant departments as soon as possible.
引用
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页码：462 / 466
页数：5
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