On Influence of Replacing Business Tax with Value-added Tax on Enterprise Finance and Taxation and Countermeasures

被引：0
|
作者：
Chen, Wenyuan [1 ]
机构：
[1] Jiangsu Vocat Inst Commerce, Nanjing 211168, Jiangsu, Peoples R China
来源：
PROCEEDINGS OF THE 2016 4TH INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE, EDUCATION TECHNOLOGY, ARTS, SOCIAL SCIENCE AND ECONOMICS (MSETASSE-16) | 2016年 / 85卷
关键词：
Replacing the business tax with a value-added tax; Enterprise finance and taxation; Influence; Countermeasures;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Full implementation of replacing the business tax with a value-added tax not just relieves enterprise tax burden and contributes to connection of domestic and international tax system, but also generates extensive influence on enterprise pricing system and financial accounting. Financial and accounting personnel should adopt corresponding countermeasures to ensure smooth implementation of replacing the business tax with a value-added tax. If China succeeds in replacing the business tax with a value-added tax, it will provide demonstration to the world, and other countries may imitate China and expand the taxation range of value-added tax.
引用
收藏
页码：648 / 652
页数：5
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