2014•Advanced materials researchRequires access

Influence of Business Tax Replaced by Value-Added Tax on Construction Industry and Countermeasures Research

JI Jinlia

Abstract

The tax burden and financial management of construction companies will be influenced after business tax replaced by value-added tax for construction industry. Using the tax balance point, the paper analyses the tax balance issues of business tax replaced by value-added tax for construction industry, discusses its influence on construction industry, and puts forward some countermeasures.

About this research paper

What this paper is about

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Key concepts: Value-added tax, Business, Tax reform, Tax credit, Indirect tax, Finance, Industrial organization, Economics