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

【摘要】：我國的國民經(jīng)濟(jì)在國家改革開放三十多年來取得了迅猛的發(fā)展,然而隨著近年來經(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)作為我國國民經(jīng)濟(jì)結(jié)構(gòu)中的重要組成部分,更是凸顯出了越來越重要的地位。為了改善重復(fù)征稅,企業(yè)稅負(fù)過重的現(xiàn)象,實現(xiàn)結(jié)構(gòu)性減稅的目的,國家大力推行營業(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際案例分析相結(jié)合的研究方法,基于三個特點,即電信業(yè)的經(jīng)營特點、營業(yè)稅的課稅特征以及營改增后稅制特征,分析了對營改增電信業(yè)產(chǎn)生的影響。首先總結(jié)了國內(nèi)外關(guān)于研究營改增的部分文獻(xiàn)綜述,研究了國家財政部和稅務(wù)總局發(fā)布的相關(guān)政策法規(guī),從理論上建立對營改增的認(rèn)識。接著結(jié)合電信行業(yè)的主要特征和發(fā)展趨勢,提出營改增對電信行業(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,選取中國電信NX公司為研究對象,選擇2014年至2016年三年年報數(shù)據(jù),進(jìn)行比對分析,以獲取營改增是如何影響電信業(yè)的一眾財務(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改增帶來的會計核算和稅務(wù)方面的影響。最后,結(jié)合中國電信NX公司在營改增中的問題,提出了四個大方面的應(yīng)對建議。
[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)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F626;F812.4

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