营改增对电信业的相关影响研究分析报告.docVIP

毕 业 论 文 题 目 营改增对电信业的影响 英文题目The impact “Business tax to VAT” influence on Telecom Industry 院 系 专 业 姓 名 班级学号 指导教师 二零一伍年四月 摘 要 营业税改征增值税（以下简称营改增）是我国经济结构调整、经济形态转变的重大改革之一，也是结构性减税的重要内容。对于企业而言，营改增既是机遇，也是挑战。在改革开始阶段，电信企业会由于成本结构、经营模式等原因，进项税额较少，加之改革内容局限，因此在初期可能出现税负增加的情况。但是随着改革的深入，改革带来的好处将逐渐显现。如何适应国家税制改革的大潮，利用营改增的契机为企业创造更大利润，逐渐成为多数企业领导者和财税人员关注的焦点。 本文从增值税改革的角度出发，首先梳理了电信业营改增的可行性及必要性，其次通过研究营改增对电信业的影响，结合X公司来着重指出电信业营改增时所面临的问题，进而提出一系列的对策建议，以期能促进电信业自身的发展。 关键词：营改增；电信业；税负 ABSTRACT Business tax reform of VAT is one of the major economic restructuring and transformation of economic form, but also an important part of the structural tax cuts. Camp changed by For businesses, is both an opportunity and a challenge. In the beginning of the reform, telecommunications companies due to the cost structure, business model and other reasons, the tax amount is less, plus the contents of the limitations of the reform, tax increases and therefore could possibly happen in the early stages. But with the deepening of reform, to bring the benefits of the reform will gradually appear. How to adapt to the tide of national tax reform, the use of Camp changed by the opportunity for companies to create greater profits, become the focus of the majority of business leaders and tax personnel concerned. From the perspective of the VAT reform, firstly reviews the feasibility and necessity of change by telecommunications operators, followed by the impact of changes in the telecommunications industry through research camp, combined with X company to telecom operators stressed that when faced by change the problem, then put forward a series of suggestions in order to be able to promote their own development of the telecommunications industry. Keywords: Businesstax to VAT；Telecom Industry；Tax 目 录 一、营改增的理论基础 1 （一）营改增的含义 1 （二）