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一、电信行业“营改增”的背景及必要性(一)电信行业“营改增”背景财政部、国家税务总局2014年4月30日发布通知,明确从2014年6月1日起,将电信业纳入营改增试点范围,实行差异化税率,基础电信服务和增值电信服务分别适用11%和6%的税率。(基础电信服务,是指利用固网、移动网、卫星、互联网,提供语音通话服务的业务活动,以及出租或者出售带宽、波长等网络元素的业务活动。增值电信服务,是指利用固网、移动网、卫星、互联网、有线电视网络,提供短信和彩信服务、电
I. Background and Necessity of “Changing Battalion into Business” in the Telecommunication Industry (I) Background of the Ministry of Finance and State Administration of Taxation on April 30, 2014 issued by the Ministry of Finance of the People’s Republic of China Starting from January 1, the telecommunications industry will be included in the scope of the pilot camp reform and the implementation of differentiated tax rates. The basic telecommunications services and value-added telecommunications services apply the rates of 11% and 6% respectively. (Basic telecommunications service refers to the business activities of providing voice call service using fixed line, mobile network, satellite, Internet, and business activities of renting or selling network elements such as bandwidth and wavelength, etc. Value-added telecommunications services refer to the use of fixed line, Mobile network, satellite, Internet, cable television network, providing SMS and MMS services, electricity