摘  要：自2011年国家下发营业税改增值税试点方案以来，“营改增”问题一直是人们关注的焦点。2014年6月1日电信业也正式被纳入“营改增”的范围之内，这一政策对电信业具有很广泛的影响。本文基于营业税和增值税的相关理论，将结合电信业三大运营商（中国移动、中国联通、中国电信）之一的中国联通的分支机构扬州分公司“营改增”案例，采用SWOT分析、理论阐述与案例研究相结合、定性分析与定量分析相统一的方法，拟通过“营改增”前后中国联通扬州分公司的变化，阐述“营改增”带来的影响，将针对性地提出“营改增”政策下电信业减负增效的策略，对电信业“营改增”提出一些参考建议。62709

毕业论文关键词：增值税，营业税，电信业，营业税改增值税，SWOT分析法

Abstract: Since 2011 the state issued the business tax change to VAT pilot scheme, the issue  "substituting the value-added tax for business tax" has been the focus of attention. The telecommunications industry was officially included into the "substituting the value-added tax for business tax" scheme on the first of June, 2014. The policy has extensive influence on telecommunications industry. This article will be based on the relevant theory of business tax and value-added tax, combining with the case of the China Unicom Yangzhou branch, one of the three major telecom operators (China Mobile, China Unicom, China Telecom) "substituting the value-added tax for business tax", using SWOT analysis method, theory method combined with case study, qualitative analysis and quantitative analysis unified method, through the changes after China Unicom Yangzhou branch "substituting the value-added tax for business tax", expounding the influence of "substituting the value-added tax for business tax". The article will contrapuntally put forward the strategy of telecommunication industry reducing the tax burden and increasing the effect, presenting some suggestions on the telecommunications industry "substituting the value-added tax for business tax".

Keyword: value-added tax, business tax, telecommunications industry, substituting the value-added tax for business tax, SWOT analysis method

1  引言 3

2  电信业“营改增”的理论阐释 3

2.1  电信业的概念及特征 3

2.2  营业税与增值税的基本概述 4

2.3  营业税和增值税的主要区别 5

2.4  电信业“营改增”前后政策对比 5

3  电信业“营改增”政策下的SWOT分析 6

3.1  SWOT分析法概述 6

3.2  电信业“营改增”SWOT分析 7

4  电信业“营改增”案例分析——以中国联通扬州分公司为例 8

4.1  中国联通扬州分公司概况 8

4.2  中国联通扬州分公司“营改增”前后变化及其影响 8

5  “营改增”政策下电信业减负增效的策略 10

5.1  科学地进行纳税筹划 10

5.2  加强会计人员增值税核算能力 11

5.3  过渡性财政扶持