A Comparative Study on the New Version and the Old Version of Provisions for Value-added Tax Accounting Treatment

DOI

10.2991/iemss-17.2017.92How to use a DOI?

Keywords

Value-Added Tax, Accounting Treatment, Problems.

Abstract

December 2016, the Ministry of Finance issued a new version of Provisions for Value-added Tax Accounting Treatment. The provision makes specific regulation on accounting treatment for change from business tax to value-added tax, and improves the setting of accounting subjects. But there are some problems and mistakes which should be solved by relevant departments as soon as possible.

Copyright

© 2017, 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  - Rongjun Yang
PY  - 2017/04
DA  - 2017/04
TI  - A Comparative Study on the New Version and the Old Version of Provisions for Value-added Tax Accounting Treatment
BT  - Proceedings of the 2017 International Conference on Innovations in Economic Management and Social Science (IEMSS 2017)
PB  - Atlantis Press
SP  - 462
EP  - 466
SN  - 2352-5428
UR  - https://doi.org/10.2991/iemss-17.2017.92
DO  - 10.2991/iemss-17.2017.92
ID  - Yang2017/04
ER  -