Discussion on the effect of "to replace the business tax with a value-added tax" to the contract management of the developer

被引:0
作者
Liu Hua [1 ]
Huang Xuejie [1 ]
机构
[1] Xian Univ Architecture & Technol, Sch Management, Xian 710055, Peoples R China
来源
PROCEEDINGS OF THE 2015 INTERNATIONAL CONFERENCE ON ECONOMICS, SOCIAL SCIENCE, ARTS, EDUCATION AND MANAGEMENT ENGINEERING | 2015年 / 38卷
关键词
To replace the business tax with a value-added tax; Contract management; The mode of main contract and subcontract;
D O I
暂无
中图分类号
C [社会科学总论];
学科分类号
03 ; 0303 ;
摘要
With the further deepening of the reform of the tax system, the real estate industry to conduct to replace the business tax with a value-added tax, it is imperative. This paper aims to study the impact of "to replace the business tax with a value-added tax" to the contract management of the developer, and to analyze form the aspects of positive and negative, and to provide suggestions
引用
收藏
页码:844 / 847
页数:4
相关论文
共 5 条
[1]  
Cheng Shuanghua, 2013, J ACCOUNTING MANAGEM, P20
[2]  
FU Duo, 2013, J ENTERPRISE EC, P377
[3]  
Hui Zhao, 2013, J ACCOUNTING STUDY, P46
[4]  
Pan Wenxuan, 2013, J GUANGDONG COLL BUS, P43
[5]  
Zhao Huiyang, 2013, ECON REV, P177