营改增对电信业的影响及对策研究——以中国移动通信集团为例

Research on the Influence and Countermeasures of Replacing Business Tax with VAT on Telecom Industry——Take China mobile communications group as an example

2014年,我国电信业正式纳入营改增税收体制改革.营改增是我国社会推行的第三次重大税收体制改革举措,对于减轻企业税负、避免税务重复征收、以及促进企业转型升级具有重要意义.作为我国第三产业的重要组成部分,电信业有其不同于其他服务产业的显著特征.

In 2014,China's telecommunications industry was formally incorporated into the reform of the tax system of business transformation and increase.Business reform and increase is the third major tax system reform measure implemented by our society.It is of great significance to reduce the tax burden of enterprises,avoid repeated taxation,and promote the transformation and upgrading of enterprises.As an important part of China's tertiary industry,telecommunications industry has its distinct characteristics different from other service industries.