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本文通过理论假设与电信业营改增税负测算模型的构建,对中国联通营改增后的税负进行测算,研究发现2015年中期与2016年中期税负在加重。在此基础上提出了做好营销模式转型与提高增值业务占比、重视成本当中可以作为抵扣的项目并加强渠道管理、以及加强税务管理等相应建议。
This paper estimates the tax burden of China Unicom after the increase of tax by means of the theoretical hypothesis and the construction of the calculation model of the tax increase of the tax of the telecom industry, and finds that the tax burden is aggravated in mid-2015 and mid-2016. On this basis, some suggestions are put forward such as improving the marketing mode, increasing the proportion of value-added services, paying more attention to the items that can be deducted from the cost, strengthening channel management, and strengthening tax management.