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2011年末国家税务总局与财政部共同发布了《营业税改征增值税试点方案》,营改增是我国税制改革中具有划时代的一步。在2014年国家税务总局与财政部又公布了《关于将电信业纳入营业税改征增值税试点的通知》,这就意味着,通信企业的增值税的税负会有一定程度的波动,通过营改增后通信企业税负影响情况来分析营改增对通信企业带来的情况好坏,并给与一定的建议。
At the end of 2011, the State Administration of Taxation and the Ministry of Finance jointly issued the Pilot Project of Business Tax Reform and Value Added Tax Reform, which is an epoch-making step in China’s tax reform. In 2014, the State Administration of Taxation and the Ministry of Finance also promulgated the “Circular on Putting the Telecommunication Industry into a Pilot Project of Replacing Business Taxes with Value Added Taxes,” which means that the tax burden on value-added tax of telecommunications enterprises will fluctuate to a certain extent. After the increase of communications business tax impact of the situation to analyze the camp to change the situation brought about by the telecommunications companies is good or bad, and to give some advice.