Research on Corporate Cash Flow Risk And Preventive Measures Based on Vat

International Journal of Economics and Management Studies

© 2019 by SSRG - IJEMS Journal

Volume 6 Issue 12

Year of Publication : 2019

Authors : Liya ma

10.14445/23939125/IJEMS-V6I12P126

How to Cite?

Liya ma, "Research on Corporate Cash Flow Risk And Preventive Measures Based on Vat," SSRG International Journal of Economics and Management Studies, vol. 6,  no. 12, pp. 227-233, 2019. Crossref, https://doi.org/10.14445/23939125/IJEMS-V6I12P126

Abstract:

In view of the fact that many companies' daily capital revolving gold seals even have a profit on the books but no funds are allocated and too no objective reason can be found, The characteristics of the "out-of-price tax" of the value-added tax that is far from the profit and loss of the enterprise and the policy of "using invoices to control taxes" have caused the possibility for enterprise to pay more for purchase funds.make the most of the current value-added tax regulations and the “business tax changed  to value-added tax” policy, and uses comparative analysis, index calculation, logical deduction, and judgment and reasoning，Introduced a series of propositions and insightful analysis of cash flow risk by domestic and foreign scholars，expounded the causes of VAT cash flow risk, put forward the concept of VAT cash flow risk, summarized the source and type of VAT cash flow risk, and explored the effective measures a series of  to prevent VAT cash flow risks.
 
 

Keywords:

Value-Added Tax; Corporate Cash Flow Risk；VAT cash flow risk.

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