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自2014年6月电信业实施“营改增”政策以来,电信业营改增政策已实施两年多,电信业税负发生了怎样的变化?可以通过对电信业公司营改增前后税负率比较进行分析。文章根据《上市公司行业分类指引》,选取了电信业中5家上市公司作为样本,通过对其披露的2012—2016年年报相关数据进行研究,测算其流转税占营业收入的税负率及其增减变化,分析电信业营改增前后税负变化的影响及其影响因素,并提出针对性的建议和对策。
Since the telecom industry implemented the policy of “increasing revenue from tax reform” in June 2014, the tax reform for telecom operators has been implemented for more than two years. What changes have taken place in the tax burden of the telecom industry? Tax rate comparison analysis. Based on the “Guidance for Industry Classification of Listed Companies”, the article selects five listed companies in the telecommunications industry as a sample and studies the disclosed tax-related data of 2012-2016 annual report, and calculates the tax burden of turnover tax on operating income and its Increase and decrease changes, analyze the impact of tax burden changes before and after the change of telecom business camps and its influencing factors, and put forward targeted suggestions and countermeasures.