Influence and Countermeasures of "Business Tax Changed to VAT" on the Financial Accounting in Colleges and Universities

DOI

10.2991/essaeme-16.2016.112How to use a DOI?

Keywords

tax reform of business tax changed to VAT;college and university; financial accounting;;countermeasure and suggestion.

Abstract

"Business Tax Changed to VAT" has great influence on the determination of taxpayer identity and the overall effect on paying taxes. Colleges and universities should do a good job of the policy interpretation and publicity, and seek an effective way of financial management, so that the funds management tends to optimize in this reform. This paper analyzed the impact on financial accounting in colleges and universities created by the "Business Tax Changed to VAT", proposed several countermeasures and suggestions in process of reform.

Copyright

© 2016, 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  - Xianfeng Yan
PY  - 2016/08
DA  - 2016/08
TI  - Influence and Countermeasures of "Business Tax Changed to VAT" on the Financial Accounting in Colleges and Universities
BT  - Proceedings of the 2016 International Conference on Economics, Social Science, Arts, Education and Management Engineering
PB  - Atlantis Press
SP  - 529
EP  - 533
SN  - 2352-5398
UR  - https://doi.org/10.2991/essaeme-16.2016.112
DO  - 10.2991/essaeme-16.2016.112
ID  - Yan2016/08
ER  -