Using SWOT to Analyze the Advantages and Disadvantages of China's Implementation of "Business Tax to VAT" Policy

DOI

10.2991/iceemr-18.2018.114How to use a DOI?

Keywords

SWOT analysis, business tax reform, value-added tax, political issues

Abstract

The implementation of VAT reduced the tax burden of enterprises and ensured the state's tax security. But there are still some political issues that need to be solved in the process of policy implementation. This paper uses SWOT analysis method to analyze the advantages and disadvantages existing in the process of tax reform, and puts forward a series of suggestions.

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  - Qin Yue
AU  - Mingxi Peng
PY  - 2018/06
DA  - 2018/06
TI  - Using SWOT to Analyze the Advantages and Disadvantages of China's Implementation of "Business Tax to VAT" Policy
BT  - Proceedings of the 2018 2nd International Conference on Education, Economics and Management Research (ICEEMR 2018)
PB  - Atlantis Press
SP  - 485
EP  - 488
SN  - 2352-5398
UR  - https://doi.org/10.2991/iceemr-18.2018.114
DO  - 10.2991/iceemr-18.2018.114
ID  - Yue2018/06
ER  -