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中国邮政业务种类繁多、服务范围广、税收征收复杂的特殊性,营业税改增值税的实施必然会给中国邮政各类业务带来前所未有的改变和影响。本文分析了“营改增”对中国邮政税负、税务管理及企业行为三个方面的影响,并梳理“营改增”试点过程中的实施难点,在此基础上研究对策,以期在“营改增”实施过程中对中国邮政的平稳过渡及企业业务流程优化发展起到一定作用。
The variety of postal services in China, wide range of services, the complexity of tax collection, and the implementation of business tax reform VAT will inevitably bring about unprecedented changes and impacts on all types of postal businesses in China. This paper analyzes the influence of “Yingzengzeng” on China’s postal tax burden, tax management and corporate behavior, and combs the implementation difficulties in the pilot program of “ With a view to achieving a smooth transition of China Post and the optimization and development of business processes during the implementation of ”Business Reform, Increase ".