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

DOI

10.2991/msetasse-16.2016.141How to use a DOI?

Keywords

Replacing the business tax with a value-added tax, Enterprise finance and taxation, Influence, Countermeasures.

Abstract

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.

Copyright

© 2016, 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  - Wenyuan Chen
PY  - 2016/11
DA  - 2016/11
TI  - On Influence of Replacing Business Tax with Value-added Tax on Enterprise Finance and Taxation and Countermeasures
BT  - Proceedings of the 2016 4th International Conference on Management Science, Education Technology, Arts, Social Science and Economics (msetasse-16)
PB  - Atlantis Press
SP  - 648
EP  - 652
SN  - 2352-5398
UR  - https://doi.org/10.2991/msetasse-16.2016.141
DO  - 10.2991/msetasse-16.2016.141
ID  - Chen2016/11
ER  -