“营改增”对电信业财务影响分析——以中国联通为例

Analysis to VAT Instead of Business Tax Influence on Telecom Industry

以"营改增"在电信业的实施结果为研究背景,从理论角度分析"营改增"对电信业的财务影响,主要从收入、成本费用、资本支出、利润、企业税负等方面分析,以中国联通为案例进行分析企业的财务状况,得出营改增使得企业的收入下降、成本费用抵扣不足、利润下降以及税负的增加等劣势。提出改善发票管理,增加进项税额抵扣,改变管理模式,降低管理成本,应对"营改增"对电信企业的挑战,缩短电信企业对"营改增"的磨合期等相关的措施。

With ' VAT instead of business tax' in the implementation of the telecommunications industry as the research background,from the theoretical point of view to analysis ' VAT instead of business tax' impact on the telecommunications industry.The main analysis made from the income,costs,capital expenditures,profits and corporate tax.Followed by China Unicom as a case to analyze the financial situation of enterprises,thus allowing companies to come to the camp changed to increase revenues declined less than the deductible costs,falling profits and tax increases and other disadvantages.On this basis,we proposed to improve invoice management,increasing the amount of input tax deductible,change management,reduce management costs,respond to good ' VAT instead of business tax' The challenge for telecommunications companies,telecommunications companies shortened to ' VAT instead of business tax' run-in period,etc.related measures.