本文選題：營(yíng)改增　切入點(diǎn)：電信行業(yè)　出處：《寧夏大學(xué)》2017年碩士論文

【摘要】：我國(guó)的國(guó)民經(jīng)濟(jì)在國(guó)家改革開(kāi)放三十多年來(lái)取得了迅猛的發(fā)展,然而隨著近年來(lái)經(jīng)濟(jì)增速的減緩,經(jīng)濟(jì)發(fā)展進(jìn)入了“新常態(tài)”,這就對(duì)經(jīng)濟(jì)結(jié)構(gòu)的轉(zhuǎn)型和優(yōu)化提出了更高的要求。服務(wù)業(yè)作為我國(guó)國(guó)民經(jīng)濟(jì)結(jié)構(gòu)中的重要組成部分,更是凸顯出了越來(lái)越重要的地位。為了改善重復(fù)征稅,企業(yè)稅負(fù)過(guò)重的現(xiàn)象,實(shí)現(xiàn)結(jié)構(gòu)性減稅的目的,國(guó)家大力推行營(yíng)業(yè)稅改征增值稅的稅制改革。電信業(yè)是服務(wù)業(yè)的支柱產(chǎn)業(yè),是助力國(guó)家稅制改革,發(fā)揮央企作用的重要環(huán)節(jié)。本人采用了理論分析與實(shí)際案例分析相結(jié)合的研究方法,基于三個(gè)特點(diǎn),即電信業(yè)的經(jīng)營(yíng)特點(diǎn)、營(yíng)業(yè)稅的課稅特征以及營(yíng)改增后稅制特征,分析了對(duì)營(yíng)改增電信業(yè)產(chǎn)生的影響。首先總結(jié)了國(guó)內(nèi)外關(guān)于研究營(yíng)改增的部分文獻(xiàn)綜述,研究了國(guó)家財(cái)政部和稅務(wù)總局發(fā)布的相關(guān)政策法規(guī),從理論上建立對(duì)營(yíng)改增的認(rèn)識(shí)。接著結(jié)合電信行業(yè)的主要特征和發(fā)展趨勢(shì),提出營(yíng)改增對(duì)電信行業(yè)的必要性,即既能減輕企業(yè)稅負(fù)又能倒逼企業(yè)走上轉(zhuǎn)型發(fā)展之路。接下來(lái),選取中國(guó)電信NX公司為研究對(duì)象,選擇2014年至2016年三年年報(bào)數(shù)據(jù),進(jìn)行比對(duì)分析,以獲取營(yíng)改增是如何影響電信業(yè)的一眾財(cái)務(wù)指標(biāo),比如稅收負(fù)擔(dān)、收入、成本等,又從視同銷售、合作分成等方面分析得出由于營(yíng)改增帶來(lái)的會(huì)計(jì)核算和稅務(wù)方面的影響。最后,結(jié)合中國(guó)電信NX公司在營(yíng)改增中的問(wèn)題,提出了四個(gè)大方面的應(yīng)對(duì)建議。
[Abstract]:The national economy of our country has made rapid development in the past 30 years since the reform and opening up of the country. However, with the slowdown of economic growth in recent years, economic development has entered the "new normal".This has put forward higher requirements for the transformation and optimization of economic structure.As an important part of our national economic structure, service industry is becoming more and more important.In order to improve the phenomenon of repeated taxation and excessive tax burden on enterprises and realize the purpose of structural tax reduction, the government has vigorously carried out the tax reform of changing business tax to value added tax (VAT).Telecommunication industry is the pillar industry of service industry, it is the important link of helping the national tax system reform and giving play to the role of the central enterprises.This paper adopts the research method of combining theoretical analysis and practical case analysis, based on three characteristics, namely, the operating characteristics of telecom industry, the tax characteristics of business tax and the characteristics of tax system after business reform, and analyzes the influence on the operation and increase of telecom industry.First of all, it summarizes some literatures about the reform of research camp at home and abroad, studies the relevant policies and regulations issued by the Ministry of Finance and the State Administration of Taxation, and establishes a theoretical understanding of the reform of the camp.Then combined with the main characteristics and development trend of the telecommunication industry, the paper puts forward the necessity of the business reform and increase to the telecommunication industry, that is, it can reduce the tax burden of the enterprise and force the enterprise to take the road of transformation and development.Next, select China Telecom NX Company as the research object, select the annual report data from 2014 to 2016, carry on comparative analysis, in order to obtain how the increase of business reform affects a number of financial indicators of the telecommunications industry, such as tax burden, income, cost, etc.The influence of accounting and taxation due to the increase of camp is analyzed from the aspects of sales and cooperation.Finally, combined with the problems of China Telecom NX Company in the course of business transformation, four major suggestions are put forward.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F626;F812.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 胡選宓;;“營(yíng)改增”后混合銷售行為納稅分析[J];中國(guó)總會(huì)計(jì)師;2016年08期

2 沈佳燁;;營(yíng)改增試點(diǎn)全面推開(kāi)背景下對(duì)電信業(yè)“營(yíng)改增”的再認(rèn)識(shí)[J];中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2016年05期

3 宋敏;;電信業(yè)“營(yíng)改增”相關(guān)政策解讀[J];會(huì)計(jì)師;2016年03期

4 鄒華玲;;通信行業(yè)營(yíng)改增后的風(fēng)險(xiǎn)控制及稅收籌劃問(wèn)題分析[J];財(cái)會(huì)學(xué)習(xí);2015年18期

5 連宏玉;;“營(yíng)改增”對(duì)生產(chǎn)性服務(wù)業(yè)的影響研究[J];北方經(jīng)貿(mào);2015年11期

6 邵先存;;論通信企業(yè)營(yíng)改增下的納稅籌劃[J];中國(guó)市場(chǎng);2015年43期

7 潘紅博;;營(yíng)改增后電信企業(yè)的稅收籌劃管理探討[J];當(dāng)代會(huì)計(jì);2015年08期

8 李啟平;曹晨;;稅法“營(yíng)改增”案例教學(xué):以電信行業(yè)為例[J];當(dāng)代教育理論與實(shí)踐;2015年04期

9 蔡青宇;;新常態(tài)下電信運(yùn)營(yíng)企業(yè)如何做好稅收籌劃——基于“營(yíng)改增”的角度[J];財(cái)經(jīng)界(學(xué)術(shù)版);2015年07期

10 李文琪;李小波;;營(yíng)改增對(duì)電信行業(yè)財(cái)務(wù)管理的影響及相關(guān)對(duì)策[J];商業(yè)會(huì)計(jì);2014年21期

相關(guān)博士學(xué)位論文 前1條

1 劉中虎;增值稅的社會(huì)經(jīng)濟(jì)效應(yīng)與“營(yíng)改增”問(wèn)題研究[D];武漢大學(xué);2013年

相關(guān)碩士學(xué)位論文 前5條

1 左一含;“營(yíng)改增”對(duì)電信企業(yè)的影響及其應(yīng)對(duì)研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2016年

2 韓冰;“營(yíng)改增”對(duì)內(nèi)蒙古移動(dòng)通信公司財(cái)務(wù)管理的影響及對(duì)策研究[D];內(nèi)蒙古財(cái)經(jīng)大學(xué);2015年

3 劉成威;通信行業(yè)賬務(wù)處理系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)[D];電子科技大學(xué);2014年

4 李文新;電信業(yè)營(yíng)改增問(wèn)題研究[D];河北經(jīng)貿(mào)大學(xué);2014年

5 韋巧燕;營(yíng)改增的納稅管理及業(yè)務(wù)流程優(yōu)化研究[D];電子科技大學(xué);2013年

，

本文編號(hào)：1723223