浅析营改增对电信运营商的影响及税务筹划

• 作 者: 贾明远 张敏娇
• 机 构: 西安邮电大学,
• 出 处: 科技经济导刊
• 发表日期: 2016年36期
• 关键词: 营改增 电信运营商 税务

从目前的经济发展状况来看,我国正处于一个新的经济转型期,着重发展第三产业,尤其是现代服务业对我国的产业结构调整和经济的良好发展有着非常重要的意义。而其中电信业是我国国民经济的基础产业,从长期来看,营改增带给了电信行业调整产业结构及优化升级的机会,但就短期而论也给电信行业的利润带来下滑。本文针对营改增后电信运营商利润的变化提出了加强税务筹划的具体对策。

Judging from the current economic development, our country is in a new economic transition period and focusing on the development of the tertiary industry. In particular, the modern service industry is of great significance to the readjustment of our industrial structure and the sound development of the economy. In the long run, the reform of the camps has given the telecom industry an opportunity to adjust its industrial structure and optimize its upgrading. However, in the short run, the profits of the telecom industry have also dropped. This article aims at the change of the telecom operator profit after the camp change, proposes the concrete countermeasure of tax planning.