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“营改增”是一项重大的税制改革,随着“营改增”工作在电信行业全面展开,使得作为电信行业的电信基础设施的企业的成本和毛利发生了一系列的变化,同时也迫使电信基础设施建设的企业积极转变经营思路迎接税制改革。本文顺应“营改增”这一改革趋势,探讨电信基础设施建设的企业在“营改增”的背景下的影响成本收入的因素,并针对此提出问题,并提出相关的管理建议和应对措施,以最大程度上将“营改增”对提供电信基础设施的企业的影响降至最低。
The “tax reform” is a major reform of the tax system. As the “tax reform” has been fully carried out in the telecommunications industry, the cost and gross profit of the telecommunications infrastructure as a telecommunications industry have taken a series of Changes, but also forced the construction of telecommunications infrastructure enterprises to actively change business ideas to greet the tax reform. This paper follows the reform trend of “increasing profits and increasing profits”, discusses the factors influencing cost income under the background of “increasing profits and increasing profits” in telecom infrastructure construction, and raises the questions and puts forward relevant management Suggestions and countermeasures to minimize the impact of the “reform of the battalion” on enterprises providing telecommunications infrastructure.