2010•Journal of Henan Mechanical and Electrical Engineering CollegeRequires access
Analysis of the Impact of Value-added Tax Transformation on Accounting and Tax
Wenjing Liu
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Abstract
The article made a brief analysis of the existing types of VAT and the necessity and implementation steps from the production-type VAT to consumption-type VAT transformation,and primarily analyzed the accounting differences and tax impact between production-type VAT and consumption-type VAT.