“营改增”后中国电信的改革思路与对策  

作　　者：梁国萍[1] 黄燕燕[2] 杨伊[2] 

机构地区：[1]南昌大学经济管理学院会计系 [2]南昌大学经济管理学院

出　　处：《企业经济》2016年第12期129-133,共5页Enterprise Economy

基　　金：2016年江西省经济社会发展专项课题---中国特色社会主义理论专项课题"促进江西资源型产业绿色发展的税费制度研究"(项目编号:16ZT25)

摘　　要：作为国家重要的第三产业,中国电信业在促进国民经济发展方面有着非常重要的作用。本文通过研究实施"营改增"后中国电信税负和利润的变化及其原因后发现:税率和营业收入结构的差异、进项税额的抵扣率及固定资产进项税对企业税负产生重要影响。针对中国电信业的发展现状,从政府层面和中国电信行业层面提出了相关的改革思路和对策:政府层面,应进一步出台指导意见,建立过渡性政策;加强增值税发票管理,完善增值税抵扣环节。中国电信行业层面,应转变运营模式,积极开发增值业务;加大固定资产投资,增加进项税抵扣;提高营业成本中进项税抵扣率所占比重,谨慎选择供应商。The telecommunication industry, as the third industry, plays a very important role in promoting national economic develop- ment. This paper analyzes the change and its reason of tax and profit of the China Telecommunications after implementing the policy of ＂replacing the business tax with a VAT＂. Through the study, we find that the difference of tax rate and struc- ture of operating income, the input tax deduction and the input tax of fixed assets have very important influences on enter- prise tax burden. And according to current situation of the development of China＇s telecommunications industry, we put forward some countermeasures that the government should make further guidance and establish a transitional support poli- cy, and strengthen the value-added tax invoice management, and at the same time, China Telecom should change operation mode, actively develop value-added services, increase the investment in fixed assets, add the input tax deduction, increase the proportion of the input tax deduction in operating cost, and cautiously choose suppliers.

关 键 词：营改增 电信业 进项税额抵扣 税收负担率 

分 类 号：F626[经济管理—产业经济]