An Investigation into the Influence Caused by the Reform from Business Tax to Value一added Tax(VAT)among Construction Enterprises in Yunnanand the Enlightenment on Accounting Talents Cultivation in Higher Vocational Colleges

doi:１０．３９６９／ｊ．ｉｓｓｎ．１００９－０４７９．２０１９．０３．００９

Journal of Kunming Metallurgy College ›› 2019, Vol. 35 ›› Issue (3): 50-.DOI: １０．３９６９／ｊ．ｉｓｓｎ．１００９－０４７９．２０１９．０３．００９

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An Investigation into the Influence Caused by the Reform from Business Tax to Value一added Tax(VAT)among Construction Enterprises in Yunnanand the Enlightenment on Accounting Talents Cultivation in Higher Vocational Colleges

WANG Xinyuan WANG Qingchun，YANG Lihui#br#

(Faculty of Business, Kunmin} Metallurgy College, Kunmin} 650033，China)

Received:2019-04-26 Online:2019-06-30 Published:2023-11-09

Abstract

Abstract: Construction enterprises belong to labor一intensive industry and are considered to be with complex management hierarchy and extensive management mode. By investigating the actual tax burden of construction enterprises in Yunnan after the reform from business tax to VAT, this article analyzes the reason of tax increasing，post setting and skill requirements of employees，offers strategies for construction enterprises and provides inspiration to talent cultivation in higher vocational colleges.

Key words: Value一added Tax(VAT ), construction enterprises, job positions, higher vocational college, talent cultivation

CLC Number:

Ｇ７１２

WANG Xinyuan WANG Qingchun, YANG Lihui. An Investigation into the Influence Caused by the Reform from Business Tax to Value一added Tax(VAT)among Construction Enterprises in Yunnanand the Enlightenment on Accounting Talents Cultivation in Higher Vocational Colleges[J]. Journal of Kunming Metallurgy College, 2019, 35(3): 50-.

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An Investigation into the Influence Caused by the Reform from Business Tax to Value一added Tax(VAT)among Construction Enterprises in Yunnanand the Enlightenment on Accounting Talents Cultivation in Higher Vocational Colleges

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