摘要
Abstract
This paper argues that in the implementation of changing business tax into value-added tax, geological prospecting units should make all preparations, pay close attention to the movements and arrangements of local competent tax offices, collect information comprehensively, understand a document thoroughly, and sort out and analyze the business activities accordingly. The training for appropriate staff must be done well in order to improve the professional skill quickly;as well consulting communication should be strengthened. In accordance with the requirements of the local competent tax authority, both preparation at each stage, and sorting out and confirmation of taxable business scope must be completed. The financial management corresponding work should be put emphasis on. In addition, choosing deductible material supplier and subcontractors, establishing VAT account and detailed accounts, attaching great importance to the acquisition and management of VAT invoice, all of these are good for the financial management work and the overall business plan.关键词
地勘单位/应对/营业税改增值税Key words
geological exploration units/response/VAT instead of business tax分类
管理科学
