Research on the Influence of Value-added Tax Reform to Enterprise Finance in China

DOI

10.2991/icsste-15.2015.83How to use a DOI?

Keywords

value-added tax reform; enterprise finance

Abstract

Our country implemented the standard consumption-based value-added tax in all domestic industry range from 2009. The enterprises' income tax was allowed deduction by income tax from the current when sell a duty.This paper gives the definition and characteristics of the value-added tax at first, and then points out that the value added tax reform is the essential route of tax reform in our country, finally analyses the influence of China's value-added tax reform toenterprise finance in order to provide the reference for related researchers.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Guo Shuhua
PY  - 2015/04
DA  - 2015/04
TI  - Research on the Influence of Value-added Tax Reform to Enterprise Finance in China
BT  - Proceedings of the 2015 International Conference on Social Science and Technology Education
PB  - Atlantis Press
SP  - 303
EP  - 306
SN  - 2352-5398
UR  - https://doi.org/10.2991/icsste-15.2015.83
DO  - 10.2991/icsste-15.2015.83
ID  - Shuhua2015/04
ER  -