Study Of VAT Reformation Effect On YD Telecom Company

Entering the 21 st century, with the rapid development of economy in our country, the optimization and upgrading of economic structure of service industry has entered a rapid development period, has already become one of the most important aspects of the economic structure is indispensable in our country. To avoid repeated a large number of enterprise tax burden more links, do structural tax cuts to reduce the enterprise the management burden, greatly inspire the development of enterprises the power, the provisions of the state council in the "twelfth five-year" period of the "battalion to add" cover the industry of the target, the smooth implementation of the initiative or not relates to the success or failure of modern tax system reform in China. Therefore, led the country by the state council in 2011 the ministry of finance and state administration of taxation, formulate the VAT on business tax reform pilot program. Scheme made clear that since January 1, 2012, in Shanghai the first pilot transportation industry and part of the modern service industry to the camp to increase tax system reform. At this point, pulled open the curtain of turnover tax system reform in China.Telecommunication industry as an important part in the service sector, plays an indispensable role, it is related to the residents of the People’s Daily life, and the normal operation of the society, the country’s security. The telecommunication industry including upstream of the whole industry chain equipment dealers and service providers, operators of midstream and downstream of the enterprises and users. Referred to in this article only refers to the telecom operators of telecommunication, is located in the middle reaches of the industry, communications industry chain directly to the customer group is the end user, the business scope includes fixed and mobile telecommunication and other new business. June 1, 2014, the country will be covered telecoms business tax paid VAT pilot instead.This paper in the first chapter to the YD communication corporation’s development as the breakthrough point, which leads to the YD communication company, the necessity of "camp" instead of before and after the tax reform and tax related conditions were compared. Then the second chapter, this paper USES the combination of theory and case analysis, from YD communication corporation tax, profits, management three aspects analysis to add "camp" brings to the enterprise, including income taxes, sales tax affects, the influence of the sales model, the influence of the tax invoice management, etc. And refer to enterprises during the past year’s annual report related financial data, by measuring "camp" to the YD communications company the effect of tax changes was analyzed. In the third part of the thesis, summarizes problems of the previous chapter, and analyze the telecoms industry have negative influence on "camp to increase. Finally, aiming at the problems above, and put forward concrete countermeasures for YD communication company, in order to grasp the opportunity to "camp" instead of coping with challenges, and achieve the success of the enterprise upgrading.