Study on enterprise VAT planning under the policy of "camp changed to increase"
- Shuying Du
- Corresponding Author
- Shuying Du
Available Online November 2017.
- https://doi.org/10.2991/icetem-17.2017.8How to use a DOI?
- "Camp changed to increase"; value-added tax; planning
- 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.
- 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 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 -