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

In: Liss 2014

Author

Listed:
  • Xi Yan

    (Beijing Jiaotong University)

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.

Suggested Citation

  • Xi Yan, 2015. "Analysis on the VAT Reform Effect for the Finance Management in Universities in China," Springer Books, in: Zhenji Zhang & Zuojun Max Shen & Juliang Zhang & Runtong Zhang (ed.), Liss 2014, edition 127, pages 589-594, Springer.
    • Handle: RePEc:spr:sprchp:978-3-662-43871-8_85
    DOI: 10.1007/978-3-662-43871-8_85
    as

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