“营改增”后电信行业常见营销活动的涉税处理  

Tax Treatment of Common Marketing Activities of Telecom Industry after Replacing the Business Tax with a Value-Added Tax

作　　者：左宗姣[1] 

机构地区：[1]铜陵学院财税与公共管理学院,安徽铜陵244002

出　　处：《南京工程学院学报（社会科学版）》2017年第2期48-52,共5页Journal of Nanjing Institute of Technology：Social Science Edition

基　　金：2015年安徽省高等学校人文社会科学研究重点项目(SK2015A541)

摘　　要：电信行业属于高科技类的服务行业,其行业特征决定了其营销手段的多样性和复杂性。而近年来国家税制结构又在快速调整,特别是随着"营改增"时代的到来,对于电信行业来说,一旦涉税处理不当,便会招致税务风险或者造成不必要的税款浪费。鉴于此,从税务处理的角度入手,结合电信行业具有代表性的案例,来分析"营改增"后电信行业常见营销活动涉税问题。研究发现靠终端补贴的营销模式已难以行通,长久之计是提供丰富的差异化的信息服务,这为电信行业更精确地进行涉税处理以及采用更优的营销方案提供了可借鉴的意义。As a high-tech service industry, telecom industry is characterized by complexity and diversity in marketing methods. In recent years, the structure of tax system of China has undergone rapid changes. In the wake of “replacing the business tax with a valueadded tax”, any ill-treatment of tax will give rise to tax risks and wastes. Therefore, this paper aims to study the common marketing of telecom industry from the perspective of treatment of tax based on some typical examples. It is found that the marketing mode based on terminal subsidy is not feasible any more, and that providing differentiated and rich information services is a solution. This can cast light on precise treatment of tax and on optimized marketing strategies.

关 键 词：电信业 “营改增” 分拆 税负 

分 类 号：F626.116[经济管理—产业经济]