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2012年1月1日,针对交通运输业和部分现代服务业在上海进行营业税改征增值税试点,关于营业税改征增值税问题的研究越来越多,针对各行业营改增可能出现的问题和经济后果探讨也层出不穷。营业税改征增值税到底效果如何,通过对试点运行至今的相关数据分析之后,我们不难看出,这确实是一项行之有效的减税政策。对于完善我国的税制改革,具有非常重要的意义。本文对营改增的制度背景及经济后果展开深入探讨,对电信行业营改增的理论基础进行分析和讨论,主要根据中国移动通信集团公司、中国联合网络通信集团有限公司的财务报表中统计出的数据,对电信企业的财务税务等方面进行分析,并以此为根据,对电信行业的公司管理及发展提出相应建议。
January 1, 2012, for the transport sector and some modern service industry in Shanghai tax reform levy value-added tax pilot, on business tax reform levy value-added tax study more and more, for each business camp may increase the problem And the economic consequences of an endless stream of exploration. Business tax reform levy value-added tax in the end how, after the pilot run so far related data analysis, we can easily see that this is indeed an effective tax cuts. It is of great significance to improve the tax system reform in our country. This article explores the institutional background and economic consequences of the increase in camp VAT, and analyzes and discusses the theoretical basis of the VAT reform in the telecommunications industry. It is mainly based on statistics from the financial statements of China Mobile Communications Corporation and China United Network Communications Group Co., Ltd. Of the data, the financial and taxation of telecommunications companies and other aspects of analysis, and as a basis for the telecommunications industry, company management and development of the corresponding recommendations.