Analysis of the influence of "business tax to VAT" on financial management of enterprises

DOI

10.2991/hsmet-18.2018.15How to use a DOI?

Keywords

Business tax to VAT, Financial management of enterprises, Influence

Abstract

As an important measure of China's tax system, the "business tax to VAT" plays an important role in reducing the overall tax revenue and enhancing the vitality of enterprises. It can provide strong support for the development of enterprises to explore actively the impact of "business tax to VAT" on the financial management of enterprises, and to optimize constantly the financial management mode of enterprises. At the same time, the "business tax to VAT" is the breakthrough point in our China's economic transformation. From the pilot stage to the extension stage, the key step of the tax reform in China has been finished,it is now the main development direction of the reform process of our tax system and VAT. The influence of "business tax to VAT" on the financial management of enterprises is analyzed, and specific management measures are put forward.

Copyright

© 2018, 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  - Yan Cheng
AU  - Qun Liu
PY  - 2018/06
DA  - 2018/06
TI  - Analysis of the influence of "business tax to VAT" on financial management of enterprises
BT  - Proceedings of the 2018 3rd International Conference on Humanities Science, Management and Education Technology (HSMET 2018)
PB  - Atlantis Press
SP  - 61
EP  - 64
SN  - 2352-5398
UR  - https://doi.org/10.2991/hsmet-18.2018.15
DO  - 10.2991/hsmet-18.2018.15
ID  - Cheng2018/06
ER  -