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The Empirical Research On The Regional And Time Effect Of Technological Standardization On Economic Growth

Posted on:2017-11-14Degree:MasterType:Thesis
Country:ChinaCandidate:B LinFull Text:PDF
GTID:2349330488476028Subject:Tax
Abstract/Summary:PDF Full Text Request
Invoice is buying selling commodities, providing services or services activities of the indispensable important proof, is enterprise or business unit financial revenues and expenditures of the legal vouchers and original vouchers, accounting and tax authorities inspection management should be based on. Since the tax reform in 1994, our country established is given priority to with value-added tax, business tax and consumption tax as the auxiliary pole the transfer of tax system, and officially launched the golden tax project in order to strengthen the monitoring of special invoices for value-added tax. In 2008 the state council decided to comprehensively implement VAT reform, changes in recent years, the business tax paid VAT pilot area has expanded to the country, camp instead of industry is also expanding, in 2016 is expected to complete the battalion to add reform. After the camp of the financial industry to increase the invoice management way, form a complete set of system transformation, the related problems of tax staff of makes camp of the financial industry to increase difficult, difficult in this round of tax reform.This article elaborated our country modern and perfecting the invoice management system and improve the process, at the same time summarized banking invoice management of common problems, on the basis of further analysis of the financial industry to implement the business tax changes after paid VAT, main revenue, cost of the commercial Banks generally fords the tax treatment. As this article to A commercial bank for the specific case, from A commercial bank’s basic situation, the whole current value-added tax management, the financial industry to increase after the change of the cost of A commercial bank’s income and VAT invoice management to carry on the detailed analysis. After the camp of in-depth analysis of the financial industry to increase commercial Banks may face A challenge, put forward the corresponding countermeasures from four aspects. These five aspects including optimization of measures on invoice management specific business income, apply to be a pilot unit electronic invoice in order to solve the problem of the output of the great amount of make out an invoice bill of value added tax, shall be subject to the centralized management mode and do a good job of form a complete set of invoice management system. Through the above discussion of study, combined with the actual condition of our country banking, hope for the financial industry design better measures for the management of invoices, achieve financial sector a smooth transition from the business tax to the value-added tax system, maintain the normal social economic order.In this paper, using the theoretical study, literature research and empirical research method of combining the, by participating in A commercial bank business tax change paid VAT project, investigate the financial industry, commercial Banks face A camp change will have impact and challenge, and targeted puts forward some feasible countermeasures.
Keywords/Search Tags:Change From Business, Tax to VAT, Turnover Tax Invoice Management The tax risk, Perfect Measures
PDF Full Text Request
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