摘  要：“营改增”是营业税改征增值税的简称，是说将原来缴纳营业税的服务项目改征到增值税的项目中，进一步扩大增值税的应税范围。随着“营改增”的深入推进，电信行业2014年6月已全面实施“营改增”政策。本文在阐述这次重大税收改革理论的基础上，对“营改增”的试点和推广进行必要说明，采用税负无差异均衡点抵扣率分析方法，分析了“营改增”对电信行业税负的影响，并分析其影响产生的原因。在此基础上，提出了电信行业应当如何应对“营改增”所带来的影响。电信企业必须制定出积极有效的应对方案，这样才能保障改革初期及过渡期的平稳发展，从而实现企业的健康发展。59140

毕业论文关 键 词：营改增，无差异平衡点抵扣率，电信行业

Abstract: "Camp changed to increase" is the abbreviation of BT to VAT, is said to be the original pay business tax services changed to value-added tax, to further expand the VAT taxable scope. With the camp changed deeply, in 2014 June, the full implementation of the "camp to add" policy has been used. Based on the theoretical overview of the major tax reform, "camp changed to increase" need the necessary instructions, use balanced point deduction rate can analyzes the influence of" camp changed to increases "for the telecom industry tax, and analyse the reasons of the influence, on this basis, the telecom industry should be how to deal with the impact caused by the "camp to add". Telecom enterprises must develop effective solutions, so as to ensure the stable development of the initial stage of reform and transition period, so as to realize the healthy development of enterprises.

Key words:camp changed to increase, balanced point deduction rate, the telecom industry

1  引言 3

2  电信行业“营改增”理论概述 3

2.1  中国“营改增”进程 3

2.2  中国“营改增”试点 3

2.3  电信行业“营改增”现状 3

2.4  中国“营改增”的实行意义 5

2.5  江苏省电信公司的经济特点 5

3 “营改增”对江苏省电信公司税负的影响 5

3.1 “营改增”对江苏省电信公司税率的影响 6

3.2 “营改增”对江苏省电信公司成本抵扣的影响 6

3.3  利用“无差异平衡点抵扣率”分析税负变化趋势 7

3.4 “营改增”对江苏省电信公司所得税的影响 8

3.5 “营改增”对江苏省电信公司纳税的影响 9

4  江苏省电信公司税负受“营改增”影响的原因 9

4.1  可抵扣进项税额有限 9

4.2  销项税额增加 9

4.3 “营改增”前投入的固定资产未能抵扣 10

4.4  现有销售模式落后 10

4.5  税务管理不足 10

5  电信行业应对“营改增”影响的对策建议 10