Proceedings of the 2nd International Conference on Education Technology and Economic Management (ICETEM 2017)

Study on enterprise VAT planning under the policy of "camp changed to increase"

Authors
Shuying Du
Corresponding Author
Shuying Du
Available Online November 2017.
DOI
https://doi.org/10.2991/icetem-17.2017.8How to use a DOI?
Keywords
"Camp changed to increase"; value-added tax; planning
Abstract
In order to solve the problem of double taxation of the tax in the process of our country and continue to improve and perfect the tax system of our country, "replacing business tax with value-added tax(VAT) policy came into being, but combined with the actual situation of our country and the current" replacing business tax with value-added tax(VAT) "policy just trial, still have a lot to optimize and perfect place. At present, some enterprises even there is no reduction in tax burden, but increased phenomenon. So now, how to make use of scientific tax planning to realize tax reduction, negative reduction and financial risk becomes very important. This article will explore how to carry out scientific and reasonable value-added tax planning.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
2nd International Conference on Education Technology and Economic Management (ICETEM 2017)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2017
ISBN
978-94-6252-407-1
ISSN
2352-5398
DOI
https://doi.org/10.2991/icetem-17.2017.8How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Shuying Du
PY  - 2017/11
DA  - 2017/11
TI  - Study on enterprise VAT planning under the policy of "camp changed to increase"
BT  - 2nd International Conference on Education Technology and Economic Management (ICETEM 2017)
PB  - Atlantis Press
SP  - 36
EP  - 40
SN  - 2352-5398
UR  - https://doi.org/10.2991/icetem-17.2017.8
DO  - https://doi.org/10.2991/icetem-17.2017.8
ID  - Du2017/11
ER  -