摘 要
当前，全面营改增进入最后的倒计时，这个自1994年分税制度改革以来最重要的税制改革即将全面落地。过去，增值税主要以第二产业为征收对象，营业税主要以第三产业为征收对象，税制的不统一，造成了税收的不公平，同时也加剧了产业发展的不平衡的问题。在电信业的高端服务方面，对于疏导资源合理配置，扩大第三产业规模，促进大众创新，形成了极大的制约，尽快实施以营改增为主的税制改革，是创造公平的竞争环境，推动经济结构优化转型，生成新的经济增长点的迫切要求。上世纪中叶，很多国家通过引进增值税，推动了电信业的发展，同时带动了大量的就业，因为新经济、新业态中相当大一部分来自电信业，且这些企业和行业与民生紧密相连。电信业的快速发展，在为社会就业提供重要的支撑时，也为企业的升级创造了空间。
本文首先从国内外对营改增政策的解读和实施入手，然后回顾了国内外学者在此方面已经得出的理论成果。再以我国试点地区为研究对象进行实证分析，再根据相关数据，对电信业在营改增中遇到的困难提出改革的建议及对策。
关键词：营改增；电信业；对策建议
ABSTRACT
Business Currently, the camp changed to increase overall entered the final countdown, the most important since the 1994 tax reform of the tax reform will be fully fall. Premier Li Keqiang in 2016 mentioned: fully open camp changed to increase, which is an important measure of structural reforms, not only in favor of a unified tax system, elimination of double taxation, and more importantly, will effectively promote the service sector, especially high-end research and development development of service industry. In the past, mainly in the value-added tax levied on the secondary industry, mainly in the sales tax levied on the tertiary industry, the tax system is not uniform, resulting in a tax unfair, but also exacerbated the problem of unbalanced industrial development. In the high-end services, services for counseling rational allocation of resources, expand the scale of the tertiary industry, promoting innovation and public places a huge constraint, as soon as possible to the main camp changed to increase the tax reform is to create a fair competitive environment, promote the transformation of economic structure optimization, generate urgently requires new economic growth points. Middle of last century, many countries through the introduction of VAT, and promote the development of the service sector, while driving a lot of employment, because of the new economy, a new form of a substantial part of the services sector, business and industry and these are closely linked to people’s livelihood. The rapid development of service industry, providing an important support for the social employment while also creating a space for the upgrading of enterprises. We need to know the camp changed to increase not only was the let, but in fostering new dynamics of the future. The current subtraction, addition is done in the future.
Firstly changed to increase interpretation and implementation of policies at home and abroad from the start of camp, and then reviews the domestic and foreign scholars in this regard has been derived theoretical results. Then to the pilot areas for the study of empirical analysis, according to the relevant data for the service sector in the camp changed to increase the difficulties encountered in the reform proposals and countermeasures.
Keywords: VAT; services; countermeasures
ABSTRACT……………………………………………………… I
1.1 选题背景和选题意义………………………………………… 1
1.1.1 选题背景……………………………………………… 1
1.1.2 研究意义……………………………………………… 1
1.2 国内外研究动态……………………………………………. 1
1.2.1 国外研究动态………………………………………….. 1
1.2.2 国内研究动态………………………………………….. 1
1.2.3 文献评价……………………………………………… 1
1.3 论文的创新及不足………………………………………….. 1
1.4 研究方法…………………………………………………. 1
2.1 相关概念…………………………………………………. 1
2.1.1 现代电信业……………………………………………. 1
2.1.2 营业税……………………………………………….. 1
2.1.3 增值税……………………………………………….. 1
2.2 现代电信业营改增的意义…………………………………….. 1
2.3 现代电信业营改增的政策…………………………………….. 1
3.1 营改增对现代电信业税负的影响……………………………….. 1
3.1.1 对小规模纳税人的税负影响……………………………….. 1
3.1.2 对一般纳税人的税负影响…………………………………. 1
3.2 营改增对现代服务企业利润的影响分析………………………….. 1
3.2.1 营业收入降低………………………………………….. 1
3.2.2 营业成本降低………………………………………….. 1
3.2.3 营业税金及附加的变动…………………………………… 1
第四章 营改增对现代电信业税负影响的实证分析……………. 1
4.1 营改增对现代服务企业的税负变化效应………………………….. 1
4.1.1 营改增对试点企业的税负影响……………………………… 1
4.1.2 营改增对试点地区的税负影响……………………………… 1
4.2 营改增对现代电信业的结构优化效应……………………………. 1
第五章 深化现代电信业企业“营改增”的建议措施…………. 1
5.1 政府措施…………………………………………………. 1
5.1.1 扩大进项税可抵扣范围…………………………………… 1
5.1.2 减少税率层级与降低增值税税率……………………………. 1
5.1.3 统一使用专用的增值税税收发票……………………………. 1
5.1.4 深化税制改革………………………………………….. 1
5.2 企业措施…………………………………………………. 1
5.2.1 建立健全的财务核算…………………………………….. 1
5.2.2 合理选择纳税人身份…………………………………….. 1
