【摘要】：我國從1979年增值稅小范圍實驗到84年開始增值稅過渡性改革，由93年頒布《中華人民共和國增值稅暫行條例》到2011年深化增值稅制度改革，“擴大增值稅征收范圍，相應調減營業(yè)稅等稅收”成為財稅改革的一條主線，電信企業(yè)參營改增也勢在必行，，筆者嘗試在政策實施前研究對電信企業(yè)的影響，提出部分應對方法。 本文以分析增值稅的特點和歷史作為鋪墊，切入行業(yè)營改增對電信企業(yè)的內外部影響分析，具體對外部經(jīng)濟關系、企業(yè)資質變化，以及內部經(jīng)營成果、經(jīng)營管理、生產運營影響展開論述，并將焦點鎖定在“經(jīng)營策略如何適應？營改增對電信企業(yè)的壓力集中傳遞到系統(tǒng)如何改造支撐生產運營？環(huán)境變化后如果有效決策？”三個問題上。對于第一個問題，著重從稅收征管模式適應、業(yè)務模式調整優(yōu)化、采購管理模式調整、客戶資料管理模式調整、財稅機構優(yōu)化及專業(yè)人員增設五個方面舉例論述。對于第二個問題，由于電信企業(yè)機構龐大且信息系統(tǒng)錯綜復雜，改造難度是一般企業(yè)營改增所罕見，筆者沒有具體說明各系統(tǒng)如何改造，而是從方法論的角度論述三個維度共進推動系統(tǒng)順利改造的必要性，其理論價值比沉溺于技術方案更具實踐意義。第三個問題也是結合實例，說明MBA量化工具對營改增后如何決策的重要性和實用性，并希望借行業(yè)營改增的機會提高企業(yè)量化決策水平，在不久的未來建立相對完整的項目效益評估應用體系。最后以爭取優(yōu)惠稅率待遇和電費進項發(fā)票管理為例說明稅務籌劃的重要性。
[Abstract]:China began the transitional reform of VAT from 1979 to 1984. From the promulgation of the interim regulations of the people's Republic of China on Value-added tax in 1993 to the deepening of the reform of the VAT system in 2011, "to expand the scope of VAT collection," The corresponding adjustment and reduction of business tax and other taxes "has become a main line of fiscal and tax reform, and it is imperative for telecom enterprises to participate in the reform and increase." the author tries to study the influence on telecom enterprises before the implementation of the policy, and puts forward some countermeasures. Based on the analysis of the characteristics and history of VAT, this paper analyzes the internal and external effects of the reform of the industry on the telecom enterprises, including the external economic relations, the changes of the enterprise qualifications, the results of the internal management, and the management. The impact of production and operation will be discussed, and the focus will be "how to adapt to the business strategy?" How to transform and support production and Operation? How can effective decisions be made after changes in the environment? " Three questions. For the first question, the paper focuses on the following five aspects: adaptation of tax collection and management mode, adjustment of business model, adjustment of purchasing management mode, adjustment of customer data management mode, optimization of financial and taxation organization and addition of professional personnel. For the second question, due to the large number of telecom enterprises and the complexity of information systems, the difficulty of transformation is rare in general enterprises. The author has not specified how to transform the various systems. It also discusses the necessity of the three dimensions to promote the smooth transformation of the system from the perspective of methodology, and its theoretical value is more practical than indulging in the technical scheme. The third problem is to illustrate the importance and practicability of MBA quantitative tool for decision-making after the increase of camp reform, and hope to improve the level of quantitative decision making of enterprises by taking advantage of the opportunity of industry reform and increase. Establish a relatively complete project benefit evaluation application system in the near future. Finally, the importance of tax planning is illustrated by examples of tax treatment and invoice management.
【學位授予單位】：華中科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F626;F812.42

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