Analysis on the VAT Reform Effect for the Finance Management in Universities in China

Xi Yan ()
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Xi Yan: Beijing Jiaotong University

A chapter in LISS 2014, 2015, pp 589-594 from Springer

Abstract: Abstract Some regions and industries carried out pilots to deepen the value-added-tax reform since 2012, which aimed to change the business tax to value-added-tax in China. By analyzing the characteristics of the implementation of tax reform in universities, this paper presents a comprehensive effect analysis on the detailed tax reform on the financial management in universities in China. The effect includes: university taxable entity, tax management, and bill management, accounting calculation and finance analysis. According to the characteristics of financial management in universities, this paper puts forward corresponding financial management measures and suggestions, which can be taken during the implementation of the tax reform.

Keywords: Value-added-tax (VAT) reform; Business tax; Finance management; Universities (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-662-43871-8_85

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DOI: 10.1007/978-3-662-43871-8_85

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