“营改增”对电信企业的影响及对策研究

Rsearch on the Effects and Countermeasures of Replacing Business tax to VAT on Telecom Enterprises

自"营改增"问题提出以后,中国关于这方面的研究逐渐深入。在阐述这次重大税收改革的背景基础上,对"营改增"的试点及意义进行了必要的说明,并进一步论述了"营改增"对电信企业税负、成本、业务结构等方面产生的影响,最后提出了电信企业应对"营改增"的对策建议。

Since the topic of replacing business tax to VAT is raised, research in this area goes in depth gradually in China. Based on the description of the background of the vital tax reform, this paper firstly illustrates the pilot and significance of the replacing business tax to VAT. Then this paper further discusses the influence which replacing business tax to VAT will have on the tax burden , cost and business structure of telecom enterprises. Finally some countermeasures and suggestions are put forward against the replacing business tax to VAT on telecom enterprises.