营改增对电信行业的影响研究

论文总字数：24755字

摘 要

近几年，随着邮政业、铁路运输业以及部分服务业“营改增”试点的成功，电信行业也纳入了“营改增”试点的范围，“营改增”对电信业的影响就成为社会关注的焦点。这是对“营改增”税制改革的一种新考验，对我国的电信企业也是一种新的挑战。由于刚纳入试点不久，从目前实施现状看，其税制改革效果并不明显。因此,如何正确的认识电信业的营改增, 吸取其他行业营改增的经验教训，使这一税制改革能够在电信业发挥更积极的作用就成为我们亟待解决的问题。

本文主要在分析我国电信业纳入“营改增”试点的背景的基础上，首先回顾我国其他行业在“营改增”试点上的研究成果,并对“营改增”相关的理论基础进行了梳理,建立了这篇文章的理论研究框架，这为本文后面的研究奠定了一定的基础；其次,本文对我国电信业“营改增”的现状进行分析，并在其基础上提出相应的应对措施；然后，对在我国较知名的电信企业中国联通在税制改革后的影响进行了分析；最后,针对我国电信业的“营改增”过程中存在的问题与不足,借鉴先进经验,为完善电信行业营改增改革提出一些具体的建议。

关键词：电信业；营改增；现状；应对策略

Research on the Influence of the Camp Changed to the Telecommunication Industry

Abstract

In recent years, with the postal services, railway transportation industry and part of the service industry "camp to add" pilot success, telecom industry are also included in the "camp to add" pilot range, "camp to add" effect on the telecommunications industry has become the focus of social concern. This is a new challenge for "replacing business tax with value-added tax(VAT) tax reform, for the telecom companies in China is also a new challenge. Since just included in the pilot soon, from the current implementation of the status quo, the effect of the tax reform is not obvious. Therefore, how to correctly understand the telecommunications industry of the camp to increase, learn from other industry camp to increase the experience and lessons, the tax reform to play a more active role in the telecommunications industry has become we urgently need to solve the problem.

In this paper, based on the analysis of China"s telecom industry into replacing business tax with value-added tax(VAT) pilot background, first reviews China"s other industries change research results by the pilot in the camp, and for replacing business tax with value-added tax(VAT) related theories are summarized, the theoretical research framework of this article, it laid a certain the foundation for the latter research; secondly, this article analyzes the current status of China"s telecommunications industry replacing business tax with value-added tax(VAT), and countermeasures are put forward based on the analysis of current situation; then, on the impact of China"s well-known telecom enterprises in the reform of the tax system is analyzed; finally, aiming at China telecom business to increase in the process of problems and shortcomings, learn from the advanced experience, to improve the telecommunications industry replacing business tax with value-added tax(VAT) reform put forward some specific suggestions.

Keywords:Telecommunication Industry; Business Change; Current Situation; Countermeasures

目 录

摘 要............................................................................................................................................................... I

Abstract............................................................................................................................................................ II

第一章 引 言.................................................................................................................................................... 1

1.1 选题背景与意义 1

1.1.1 选题背景 1

1.1.2 选题意义 1

1.2 研究思路、方法及创新点 1

1.2.1 研究思路 1

1.2.2 研究方法 2

1.2.3 创新点 2

1.3全文结构框架 3

第二章 文献综述................................................................................................................................................ 4

2.1 对国内电信业营改增的研究 4

2.2 对国外电信业改革的研究 5

第三章 电信业营改增的理论基础...................................................................................................................6

3.1 电信业 6

3.1.1 电信业及其业务分类 6

3.1.2 电信业发展概况 6

3.2 营改增 7

3.2.1 增值税与营业税的区别 7

3.2.2 营改增及其特点 7

3.3 电信业营改增后的计税依据和税率 8

第四章 营改增对电信行业的影响................................................................................................................... 9

4.1 电信业营改增的发展现状 9

4.2 营改增对电信企业利润和税负的影响 11

4.2.1营改增对电信企业的利润和税负影响的定性分析 11

4.2.2 营改增对电信企业的利润和税负影响的定量分析 11

4.3 电信业营改增过程中的主要问题及原因分析 12

4.3.1 短期内税负不减轻反而加重 12

4.3.2 企业利润和收入可能会减少 13

4.3.3 企业运营方面的问题 13

第五章 营改增对电信企业影响的实证研究——以中国联通为例.............................................................. 14

5.1 中国联通营改增后适用的税收政策 14

5.2 营改增对中国联通税负和利润影响的分析逻辑 14

5.3 营改增对中国联通的税负和利润的影响 14

5.3.1 短期影响 14

5.3.2 长期影响 16

第六章 完善电信行业营改增改革的建议..................................................................................................... 19

6.1 税收方面 19

6.2 财务方面 19

6.3 运营管理方面 20

结束语................................................................................................................................................................ 21

参考文献（References）............................................................................................................................... 22

致 谢................................................................................................................................................................. 23

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