摘要：电信业于2014年6月1日起开始进行营业税改增值税试点，电信业作为生产性服务业，势必将要迎接改革带来的重大冲击与考验。从短期角度来分析，电信业纳入“营改增”试点范围后会产生许多消极影响，如降低利润，增加税负。但从长期来看，将其纳入“营改增”试点后，能够完善增值税抵扣链条，避免电信行业重复征税。本文通过引用电信业试点实施至今的财务数据,就“营改增”后电信业产生的变化展开研究，从财务角度和电信运营商角度分析“营改增”对电信业产生的一系列影响，并为电信业应对“营改增”提出相关应对策略。93981

毕业论文关键词：电信业，营业税，增值税，运营商

Abstract：Since June 1, 2014, the telecommunications industry has been officially included in the scope of the reform program to replace the business tax with a value-added tax in our country。The telecommunications industry belongs to the productive service industry, it is bound to face the vital impact and challenge that the reform program brings。In the short term,The reform program to replace the business tax with a value-added tax will have a lot of negative effects, For example,the reform program will decrease profit and increase tax。 but in the long term,the reform program to replace the business tax with a value-added tax can improve the value-added tax deduction chain and avoid double taxation。This paper cites the latest relevant financial data,discusses the change of the telecommunication industry after the reform program to replace the business tax with a value-added tax,and analyzes the influence of the reform program to replace the business tax with a value-added tax on telecommunication industry from the perspective of finance and telecommunication Carrier,at last,this paper proposes the relevant measures to solve these problems。

Keywords：telecommunications industry，business tax，value-added tax，telecommunication Carrier

目 录

1 引言 3

2 电信业“营改增”概述及意义 3

2。1 “营改增”的简述 3

2。2 电信业“营改增”的特点 4

2。3 电信业“营改增”的意义 5

3 “营改增”对电信业的影响 6

3。1 “营改增”对电信业收入的影响 6

3。2 “营改增”对电信业利润的影响 7

3。3 “营改增”对电信业税负总额的影响 8

3。4 “营改增”对电信业资本支出的影响 9

3。5 “营改增”对电信业经营模式的影响 10

4 电信业应对“营改增”的策略 11

4。1 顺应国家税收管理政策 11

4。2 增强专用发票的管理 11

4。3 优化电信业的营销策略 12

4。4 对投资和筹资活动进行合理规划 12

4。5 加强电信业的采购管理 13

结论 14

参考文献 15

致谢 16

1 引言源C于H优J尔W论R文M网WwW.youeRw.com 原文+QQ752-018766