Sales Tax Into Value-added Tax Policy Effect And Optimization Strategy In Telecom Industry

Since January 1,2012, our country carried out the business tax into a value-added tax in the transportation industry and part of modem service industry, as a pilot in Shanghai. After our country has carried on the reform to the railway transportation, the postal service industry and the telecommunication industry. Prelude to China's VAT, in the next few years, our country reform of the railway transport, postal services and telecommunications field, The telecommunication industry in our country is related to the basic industry of the national economy and the people's livelihood, the telecommunications industry implementation of "business tax on the value added tax" is conducive to the realization of the industry's structural tax cuts and industrial structure adjustment.Firstly, overview of telecom industry and the business tax into value-added tax, from the concept of the telecom industry of telecom business and analysis of its connotation, fully shows that the telecom industry is an important sector of the national economy. It has the characteristics of basic and strategic, and then describes the current state of development of the telecommunication industry of our country, next, we introduce the implementation of the telecommunications industry business tax reform VAT policy.In effect, the implementation of business tax into VAT impact on various aspects of the telecommunications industry, from the micro perspective, the tax reform will affect the telecom enterprise tax burden. From the macro perspective, the implementation of tax reform will bring the first telecom industry linkage effect to a certain extent. Secondly, because the value added tax and business tax in the tax collection and administration are different, tax reform will have a certain impact on the local finance, this paper focuses on the analysis of the micro enterprise tax burden. From the angle of theory. The telecommunications industry is divided into taxpayer small-scale taxpayers and taxpayers in general, according to the tax rate as the index, discusses the change of telecom enterprise tax burden before and after tax reform We pointed out that after the tax reform of small-scale taxpayers tax decrease, while the general tax burden of taxpayers is affected by various factors, including operating income, tax rate, the deductible proportion and cost rate, we further analyze the influencing factors of the tax change.Based on theoretical analysis, in order to further analyze the influence of tax generated by the general taxpayer, this paper uses the financial data of the three operators of the telecommunication industry, from the perspective of empirical research, we measured the changes of the enterprise income tax and turnover tax burden before and after tax reform. Then we use the sensitive factor analysis method to affect the change of tax burden, including operating income, tax rate, cost rate and the proportion of deductible cost analysis, and according to the result of calculation, we resituate the value added tax rate and the deductible cost ratio of enterprises, then we give the optimal design of tax rate and the critical value of the ratio of the cost and the cost to the telecommunication enterprise.As the telecom industry EU VAT Policy in the special geographical relationship between countries and the implementation of time, there is significance for the perfection of China's telecom value-added tax system, so we come to the implementation of value-added tax in China's telecommunications industry, finally, we integrated all aspects of the results, proposed the implementation of business tax into VAT policies, from two aspects of government and enterprise, from two angles of government and enterprise, put forward some optimization strategies to implement the VAT policy of the telecommunications industry in china, for example on the value-added tax rate structure, improve management and purchasing patterns and other aspects of financial subsidy policies in China and optimize the enterprise, to lay the foundation for the expansion of the value-added tax and the optimization and upgrading of the industry in our country.