营改增对电信业的损益影响分析研究 税务管理专业VIP免费

“营改增”对电信业的损益影响分析Analysisoftheinfluenceof"eplacethebusinesstaxwithavalue-addedtax"ontheprofitandlossofthetelecommunicationindustry摘要为了适应经济发展，我国税制改革不断加深。“营改增”自上海试点推广开来，已逐步涉及全国范围内的各个行业。2014年6月1日，中国税制改革的浪潮席卷电信业，电信行业开始“营改增”。“营改增”的实施使我国的增值税抵扣链条更加完善，同时也意味着我国各方面制度改革的与时俱进。“营改增”在实施初期是一把双刃剑，一方面促进了电信业向精细化、专业化迈进。另一方面，在初期，也给电信带来了营业收入下降、税负增加、利润降低等影响。本文结合相关资料分析“营改增”初期对电信业的损益。同时针对问题提出优化收入结构、利用税收优惠等一系列对策应对“营改增”影响，为电信企业发展提供参考。关键词：营改增，损益，影响，策略AbstractInordertoadapttotheeconomicdevelopment,thetaxsystemreformofourcountryhasbeendeepened."eplacethebusinesstaxwithavalue-addedtax"sincetheShanghaipilottopromote,hasbeengraduallyinvolvedinvariousindustriesacrossthecountry.InJune1,2014,China'staxreformsweptthetelecommunicationsindustry,thetelecommunicationsindustrybegantocarryout"eplacethebusinesstaxwithavalue-addedtax".ItmakestheimplementationofChina'svalue-addedtaxdeductionchainmoreperfect,butalsomeansthatChina'svariousaspectsofthesystemreformwiththetimes.intheimplementationoftheinitialstage,"eplacethebusinesstaxwithavalue-addedtax"isadouble-edgedsword,ontheonehandtopromotethetelecommunicationsindustrytofine,professionalforward.Ontheotherhand,intheearlydays,butalsotothetelecommunicationsbusinessincomedecline,thetaxburdenincrease,profitreduction,etc..Inthispaper,basedontheanalysisofrelevantdata,theprofitandlossofthetelecommunicationsindustryintheearlyperiodofthe"eplacethebusinesstaxwithavalue-addedtax".Atthesametime,theproblemisputforwardtooptimizerevenuestructure,theuseoftaxincentivesandaseriesofcountermeasurestodealwiththe"eplacethebusinesstaxwithavalue-addedtax",toprovidereferenceforthedevelopmentoftelecommunicationscompanies.Keywords："eplacethebusinesstaxwithavalue-addedtax",profitandloss,influence,strategy目录摘要.................................................................................................................................................iiiAbstract............................................................................................................................................iv1.引言.............................................................................................................................................１2．“营改增”对电信业的损益影响...........................................................................................１2.1“营改增”对电信业之“益”........................................................................................１2.1.1完善了中国增值税抵扣链条................................................................................１2.1.2促进了电信业向精、专迈进................................................................................１2.2“营改增”对电信业之“损”........................................................................................２2.2.1营业收入下降........................................................................................................２2.2.3净利润下降............................................................................................................３3．应对策略...............