JOURNAL OF KUNMING METALLURGY COLLEGE ›› 2017, Vol. 33 ›› Issue (2): 90-94.DOI: 10.3969/j.issn.1009-0479.2017.02.019
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XU Yaochenxi
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Abstract: ExecutivemeetingoftheStateCouncilhasdecidedtocomprehensivelypromotethereformprgramtoreplacethebusinesstaxwithvalueaddedtax,thusbusinesstaxthoroughlywithdrawsfromthehistoricalstage.Ontheoccasionofthismajortaxreform,howtodealwithithasbecometoppriorityforauthenticationandconsultationserviceindustry.Thispaperanalyzeschangesofbeforeandafter“replacethebusinesstaxwithvalueaddedtax”inanaccountingfirm.Takinganaccountingfirmasanexample,thisthesiscomparestaxdifferencesbetweensmallscaletaxpayersandgeneraltaxpayers,andputsforwardcorrespondingsuggestionsonhowtocopewiththereformonthebasisonanalysisandcomparison.
Key words: replacing business tax with value-added tax, authentication and consultation service, tax burden
CLC Number:
F253.7
XU Yaochenxi. The Analysis of the Impact of Replacing the Business Tax with Value-added Tax on Authentication and Consultation Service Industry[J]. JOURNAL OF KUNMING METALLURGY COLLEGE, 2017, 33(2): 90-94.
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URL: http://kmyzxb.magtech.com.cn/EN/10.3969/j.issn.1009-0479.2017.02.019
http://kmyzxb.magtech.com.cn/EN/Y2017/V33/I2/90
