Decision Sciences
7 years ago

Replacing Business Tax with Value-Added Tax Revolutionizes Enterprise Accounting Calculations.

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DEStech Transactions on Social Science Education and Human Science
Discussion on the Influence of Replacing the Business Tax with a Value-Added Tax on Accounting Calculation
Linlin Han

Paper Summary

The article discusses how replacing business tax with value-added tax affects accounting calculations for businesses. The researchers focus on the impact on enterprise income tax, cash accounting, profit accounting, and income accounting. They suggest measures to implement this tax change.

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