Research on the Influence of Value-added Tax Reform to Enterprise Finance in China
- 10.2991/icsste-15.2015.83How to use a DOI?
- value-added tax reform; enterprise finance
Our country implemented the standard consumption-based value-added tax in all domestic industry range from 2009. The enterprises' income tax was allowed deduction by income tax from the current when sell a duty.This paper gives the definition and characteristics of the value-added tax at first, and then points out that the value added tax reform is the essential route of tax reform in our country, finally analyses the influence of China's value-added tax reform toenterprise finance in order to provide the reference for related researchers.
- © 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/).
Cite this article
TY - CONF AU - Guo Shuhua PY - 2015/04 DA - 2015/04 TI - Research on the Influence of Value-added Tax Reform to Enterprise Finance in China BT - Proceedings of the 2015 International Conference on Social Science and Technology Education PB - Atlantis Press SP - 303 EP - 306 SN - 2352-5398 UR - https://doi.org/10.2991/icsste-15.2015.83 DO - 10.2991/icsste-15.2015.83 ID - Shuhua2015/04 ER -