Research And Investigation On The Influence Of "Camp" On Telecom Industry

The Ministry of Finance and the State Administration of Taxation issued a axation document [2014] No.43 named [on the telecommunications industry into the business tax levy VAT pilot’s notice] in April 29,2014. Approved by the State Council, the telecommunications industry formally became a pilot industry for the Change iom Business Tax to Value-Added Tax (hereinafter referred to as The Camp Changed Increase) in June 1,2014. BT to VAT will have a profound impact on telecom ndustry, and tax planning for the development of today’s telecommunications ndustry plays an important role in tax planning goal, which is to make the taxpayer successfully minimize tax. By combining business tax reform VAT policy reference Tax Status and Problems of the telecommunications industry, the thesis will explore he necessity and importance of the telecommunications industry to The Camp Changed to Increase and analyze the tax burden changes to the VAT reform by the vell-known telecom operators around the business. We expect that we can effectively educe the tax risk of the telecommunications industry, promote the healthy ievelopment of the telecommunications industry sector, and the vigorous development of China’s economy.From the context of national business tax levy VAT tax reform to start, through he telecommunications industry characteristics analysis, combined with the analysis specific estimates for the telecommunications industry business tax to value added ax restructuring and tax-related issues synthesizes the status quo, for elecommunications Necessity by business sector reform and discussed the mportance of well-known telecom operators to analyze the business tax measure efore and after the VAT reform to tax changes, and gives conclusions and outlook. Then borrow comparative analysis, based on 2014 data analysis of three major elecom operators income tax changes and three major carriers around the camp three operators and The effect on profit, affect operating costs can be deducted in the project, the impact of corporate tax after the end of large-scale investment, the tax mpact of the existing sales model and the impact on tax administration. And nnovative research to three operators to respond to business change will increase the trategic impact of policy changes, the analysis of the "Camp changed by" how to pay AT after the telecommunications industry, providing analysis of tax-related rocessing of basic telecommunications services, provide value-added ele communications Tax processing services to provide telecommunications services ax-related special treatment.This paper also proposed a Camp Changed By after telecom companies dealing with "Camp changed by" policy survey. Mainly for the following aspects, the enhance of the VAT ticket print management and gifts inventory management, the change of he channel of rewards and redeem job-oriented implementation of existing service contracts, as adjusted accounting rules, the follow-up services for the selected partners and the impact on future projections. In the end, the paper will summarize he influence of Camp Change By to telecommunications industry and expect the future business growth will move the telecommunications industry to a healthier...