The Influence of the Change from Business Tax to Value-Added Tax to the Hubei Province Fiscal Revenue

被引:0
|
作者
Liang, Dong [1 ]
Zhang, Yu [2 ]
Wang, Huan [2 ]
机构
[1] Jianghan Univ, Sch Business, Wuhan 430056, Peoples R China
[2] Wuhan Polytech Univ, Econ & Management Sch, Wuhan 430023, Peoples R China
关键词
business tax; VAT; Hubei Province; fiscal revenue;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
According to the pilot requirements of the change from business tax to value-added tax1 that the state council to further expand transportation industry and part of the modern service industry, since August 1, 2013, "VAT pilot reform" was carried out in the nationwide transportation industry and part of the modern service industry. After business tax changes to VAT, business tax will gradually be replaced by the VAT tax. This will have great influence on the local finance income. This paper, taking Hubei Province as an example, facing a province's fiscal revenue changes because of "VAT pilot reform", point out that try to work hard to adapt the new policy and find out the countermeasures.
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页码:143 / 147
页数:5
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