营业税改征增值税对电信企业的影响及对策研究
发布时间：2018-11-16 09:35
【摘要】：我国从1979年增值税小范围实验到84年开始增值税过渡性改革，由93年颁布《中华人民共和国增值税暂行条例》到2011年深化增值税制度改革，“扩大增值税征收范围，相应调减营业税等税收”成为财税改革的一条主线，电信企业参营改增也势在必行，，笔者尝试在政策实施前研究对电信企业的影响，提出部分应对方法。 本文以分析增值税的特点和历史作为铺垫，切入行业营改增对电信企业的内外部影响分析，具体对外部经济关系、企业资质变化，以及内部经营成果、经营管理、生产运营影响展开论述，并将焦点锁定在“经营策略如何适应？营改增对电信企业的压力集中传递到系统如何改造支撑生产运营？环境变化后如果有效决策？”三个问题上。对于第一个问题，着重从税收征管模式适应、业务模式调整优化、采购管理模式调整、客户资料管理模式调整、财税机构优化及专业人员增设五个方面举例论述。对于第二个问题，由于电信企业机构庞大且信息系统错综复杂，改造难度是一般企业营改增所罕见，笔者没有具体说明各系统如何改造，而是从方法论的角度论述三个维度共进推动系统顺利改造的必要性，其理论价值比沉溺于技术方案更具实践意义。第三个问题也是结合实例，说明MBA量化工具对营改增后如何决策的重要性和实用性，并希望借行业营改增的机会提高企业量化决策水平，在不久的未来建立相对完整的项目效益评估应用体系。最后以争取优惠税率待遇和电费进项发票管理为例说明税务筹划的重要性。
[Abstract]:China began the transitional reform of VAT from 1979 to 1984. From the promulgation of the interim regulations of the people's Republic of China on Value-added tax in 1993 to the deepening of the reform of the VAT system in 2011, "to expand the scope of VAT collection," The corresponding adjustment and reduction of business tax and other taxes "has become a main line of fiscal and tax reform, and it is imperative for telecom enterprises to participate in the reform and increase." the author tries to study the influence on telecom enterprises before the implementation of the policy, and puts forward some countermeasures. Based on the analysis of the characteristics and history of VAT, this paper analyzes the internal and external effects of the reform of the industry on the telecom enterprises, including the external economic relations, the changes of the enterprise qualifications, the results of the internal management, and the management. The impact of production and operation will be discussed, and the focus will be "how to adapt to the business strategy?" How to transform and support production and Operation? How can effective decisions be made after changes in the environment? " Three questions. For the first question, the paper focuses on the following five aspects: adaptation of tax collection and management mode, adjustment of business model, adjustment of purchasing management mode, adjustment of customer data management mode, optimization of financial and taxation organization and addition of professional personnel. For the second question, due to the large number of telecom enterprises and the complexity of information systems, the difficulty of transformation is rare in general enterprises. The author has not specified how to transform the various systems. It also discusses the necessity of the three dimensions to promote the smooth transformation of the system from the perspective of methodology, and its theoretical value is more practical than indulging in the technical scheme. The third problem is to illustrate the importance and practicability of MBA quantitative tool for decision-making after the increase of camp reform, and hope to improve the level of quantitative decision making of enterprises by taking advantage of the opportunity of industry reform and increase. Establish a relatively complete project benefit evaluation application system in the near future. Finally, the importance of tax planning is illustrated by examples of tax treatment and invoice management.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F626;F812.42
本文编号：2335152
[Abstract]:China began the transitional reform of VAT from 1979 to 1984. From the promulgation of the interim regulations of the people's Republic of China on Value-added tax in 1993 to the deepening of the reform of the VAT system in 2011, "to expand the scope of VAT collection," The corresponding adjustment and reduction of business tax and other taxes "has become a main line of fiscal and tax reform, and it is imperative for telecom enterprises to participate in the reform and increase." the author tries to study the influence on telecom enterprises before the implementation of the policy, and puts forward some countermeasures. Based on the analysis of the characteristics and history of VAT, this paper analyzes the internal and external effects of the reform of the industry on the telecom enterprises, including the external economic relations, the changes of the enterprise qualifications, the results of the internal management, and the management. The impact of production and operation will be discussed, and the focus will be "how to adapt to the business strategy?" How to transform and support production and Operation? How can effective decisions be made after changes in the environment? " Three questions. For the first question, the paper focuses on the following five aspects: adaptation of tax collection and management mode, adjustment of business model, adjustment of purchasing management mode, adjustment of customer data management mode, optimization of financial and taxation organization and addition of professional personnel. For the second question, due to the large number of telecom enterprises and the complexity of information systems, the difficulty of transformation is rare in general enterprises. The author has not specified how to transform the various systems. It also discusses the necessity of the three dimensions to promote the smooth transformation of the system from the perspective of methodology, and its theoretical value is more practical than indulging in the technical scheme. The third problem is to illustrate the importance and practicability of MBA quantitative tool for decision-making after the increase of camp reform, and hope to improve the level of quantitative decision making of enterprises by taking advantage of the opportunity of industry reform and increase. Establish a relatively complete project benefit evaluation application system in the near future. Finally, the importance of tax planning is illustrated by examples of tax treatment and invoice management.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F626;F812.42
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