Research On The Influence And Countermeasure Of Value Added Tax For Business Tax To Telecom Enterprise

China in 1994 began the reform of the tax system, tax structure adjusting, the two main circulation of value added tax and business tax tax started in parallel. In the initial stage of the reform, such a tax system can meet the requirements of the domestic tax collection and the overall level of economic development. With the overall size of the domestic market and the reform of the tax system, the different industries use different tax system of the overall tax program, slowly showing the existence of unreasonable place, especially after the VAT transformation, the general VAT taxpayer to buy fixed assets, and obtain value-added tax invoices, the tax can be deducted, so that the overall tax burden of taxpayers. However, business tax due to the non deductible, resulting in tax levels higher than the VAT, affecting the adjustment of the national economic structure, as well as related industrial upgrading. Therefore, the business tax reform needs and the need to become increasingly apparent.In 2011, the Ministry of Finance and the State Administration of Taxation issued the business tax levy VAT pilot scheme ", transportation industry and part of modern service industry from the business tax levy value-added tax. The next year, as a pilot in Shanghai, then to replace business tax with value-added tax(VAT) area and the expansion of the scope of industry. Telecommunications industry is one of the important industries of the national economy, the communication equipment manufacturers in the upstream industry, the telecom operators in the middle reaches of the industry and the telecom users in the lower reaches of the industry are composed of three parts. The telecommunications industry, which is discussed in this paper, is especially domestic telecom operators, which belong to the intermediate position of the industrial chain, and provide services directly to the telecom users. June 2014, according to the notice on the telecommunications industry into the business tax levy VAT pilot documentation requirements, the telecommunications industry into the camp to increase pilot, the telecommunications industry is dominated by the business tax of turnover tax turn to VAT tax system and basis to provide kinds of telecom business was suitable for use of basic telecommunications services by 11% and 6% of value-added telecommunications services in two tranches of poor dissimilation rate.In this paper, we analyze the opportunities and challenges brought by the business enterprise’s own business and operation management. First of all, learn from domestic and foreign scholars for the business to increase the research results, the telecom business to increase the theoretical analysis, the characteristics of the telecommunications industry and the development process, business tax and VAT characteristics, analysis of the telecommunications industry to increase the necessity, domestic and international environment. Secondly, with China Unicom M City branch as an example, the analysis of the impact of business change and increasing the business of telecom companies, the impact of the tax burden on the enterprise, the problem of the tax internal control of telecommunications enterprises, etc., to explain the comprehensive impact of business change to telecom companies. Subsequently, the key analysis of the telecom enterprise to deal with the business to increase the management strategy, including the use of budget management means to resolve the business to increase business impact, through the use of tax planning means to optimize the enterprise tax burden level, strengthen the enterprise tax internal control, etc. Finally, the tax reform of the camp changed to increase tax reform and telecommunications companies in the tax aspects of the future.