Author(s)

Xiang Meiying

Corresponding Author

Xiang Meiying

Abstract

The plan that BT (business tax) reforms to VAT (value added tax) is an important system of modern tax reform in China, and it is also a necessary measure under the current economic environment. As far as the financial management of enterprises is concerned, the plan that BT reforms to VAT has a very important impact on it. Enterprises must have a clear understanding of the operation and management of corporate finance under the new tax system, and be able to formulate targeted financial management system to adapt to the financial system of "BT reforms to VAT". The characteristics of VAT and BT were introduced in detail in this study, and the impact of "BT reforms to VAT" on various aspects of enterprise financial management was explained in detail, thus providing some reference suggestions for enterprise financial reform.

Keywords

BT Reforms to VAT, Financial Management, Profit, Value Added Tax, Business Tax