营改增对中国电信NX公司的影响及对策分析

发布时间：2018-04-08 20:32

本文选题：营改增　切入点：电信行业　出处：《宁夏大学》2017年硕士论文

【摘要】：我国的国民经济在国家改革开放三十多年来取得了迅猛的发展,然而随着近年来经济增速的减缓,经济发展进入了“新常态”,这就对经济结构的转型和优化提出了更高的要求。服务业作为我国国民经济结构中的重要组成部分,更是凸显出了越来越重要的地位。为了改善重复征税,企业税负过重的现象,实现结构性减税的目的,国家大力推行营业税改征增值税的税制改革。电信业是服务业的支柱产业,是助力国家税制改革,发挥央企作用的重要环节。本人采用了理论分析与实际案例分析相结合的研究方法,基于三个特点,即电信业的经营特点、营业税的课税特征以及营改增后税制特征,分析了对营改增电信业产生的影响。首先总结了国内外关于研究营改增的部分文献综述,研究了国家财政部和税务总局发布的相关政策法规,从理论上建立对营改增的认识。接着结合电信行业的主要特征和发展趋势,提出营改增对电信行业的必要性,即既能减轻企业税负又能倒逼企业走上转型发展之路。接下来,选取中国电信NX公司为研究对象,选择2014年至2016年三年年报数据,进行比对分析,以获取营改增是如何影响电信业的一众财务指标,比如税收负担、收入、成本等,又从视同销售、合作分成等方面分析得出由于营改增带来的会计核算和税务方面的影响。最后,结合中国电信NX公司在营改增中的问题,提出了四个大方面的应对建议。
[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.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626;F812.4

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