“营改增”对电信业利润的影响及对策研究

Research on the Impacts of Replacing Business Tax to VAT on Telecom Enterprises' profits

电信业作为我国国民经济的基础产业,为我们整个社会提供服务。2014年6月1日起,我国电信业被纳入"营改增"的试点范围,从而进一步发展和完善了增值税的转型和扩展。基于这一重大的税制改革,本文对"营改增"的试点进行了必要的说明和阐述,并进一步论述了"营改增"对我国电信企业利润方面产生的影响,最后提出了相应的对策建议。

Telecommunications industry as the basic industry of national economy,since June 1,2014,included in the ＂camp to add＂ pilot range,so as to further perfect the deductible VAT chain. On the basis of the major tax reform background,this paper expounds the ＂battalion to gain＂ the pilot and the significance of the necessary instructions,and further discusses the battalion to add profits to the telecom enterprise impact,finally puts forward the corresponding countermeasures and Suggestions.