JSS  Vol.3 No.5 , May 2015
Research on the Practical Operation Specification of Accounting Treatment of Pilot Enterprises Business Tax Changing to VAT
ABSTRACT
August 1st, 2013, “Business tax change to VAT” implemented across the China. Based on this, the pilot enterprises and non-pilot enterprises do not exist within the same industry, while the difference of the tax levied of the small scale taxpayer also has been cancelled. This makes the ac-counting treatment provisions not fully meet to need to the new policy environment and situation of “BT change to VAT”, while accounting and bookkeeping processing of the VAT have become a difficulty for pilot enterprises. Using literature retrieval, analogy analysis, judgment and reasoning method and the method of induction and deduction method, aiming at related to the latest change of policy released by the country and accounting treatment provisions to the “BT change to VAT” pilot enterprise released by the ministry of finance, therefore, this paper analyses the main business accounting of the “Camp changed to increase” pilot enterprises, and researches the standard operation mode of business accounting and the accounting treatment related to the “BT changed to VAT”.

Cite this paper
Ma, L. , Zhang, X. and Wang, S. (2015) Research on the Practical Operation Specification of Accounting Treatment of Pilot Enterprises Business Tax Changing to VAT. Open Journal of Social Sciences, 3, 95-102. doi: 10.4236/jss.2015.35014.
References
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[2]   Wang, S.F. and Liu, C. (2014) Effect of Policy to Replace Business Tax with Value-Added Tax Pilot Is Suggestions to Perfect. Accounting Study, 66-69.

[3]   He, Y. (2014) Modern Service Industry. “Camp Changed by” Research Problems. Ph.D. Thesis, Yunnan University of Finance and Economics, Kunming.

[4]   Xia, Y.H. (2013) Study on Related Issues of Business Tax Reform VAT. Chinese Collective Economy, 51-52.

[5]   Peng, X.Y. and Liang, W.T. (2013) “Camp Changed by” Pilot Enterprises Accounting Treatment Operations. Accounting Monthly, 15, 55-56.

 
 
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