Discussion on the effect of "to replace the business tax with a value-added tax" to the contract management of the developer

DOI

10.2991/essaeme-15.2015.180How to use a DOI?

Keywords

To replace the business tax with a value-added tax Contract management The mode of main contract and subcontract

Abstract

With the further deepening of the reform of the tax system, the real estate industry to conduct to replace the business tax with a value-added tax, it is imperative. This paper aims to study the impact of “to replace the business tax with a value-added tax” to the contract management of the developer, and to analyze form the aspects of positive and negative and to provide suggestions .

Copyright

© 2015, 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  - Hua Liu
AU  - Xuejie Huang
PY  - 2015/10
DA  - 2015/10
TI  - Discussion on the effect of "to replace the business tax with a value-added tax" to the contract management of the developer
BT  - Proceedings of the 2015 International Conference on Economics, Social Science, Arts, Education and Management Engineering
PB  - Atlantis Press
SP  - 844
EP  - 847
SN  - 2352-5398
UR  - https://doi.org/10.2991/essaeme-15.2015.180
DO  - 10.2991/essaeme-15.2015.180
ID  - Liu2015/10
ER  -