The Influence Of Telecommunications Companies By Value Added Tax

In 2009 China put forward the reform proposition how the value added tax replace the business tax,and the changes had taken effects since March 2011.It has started a pilot from Shanghai on January 1st,2012.The rail transport industry and the postal service industry have taken effects by 2014.Since June 2014,the telecommunications industry has taken the same effects.It has important theoretical and practical significance to studythe business and financial processingmode change on the telecommunications companies by the VAT.This paper is divided into five sections:The first part,introduction.Mainly introduces the research background,analysis of domestic and international relevant literatur e to explain the need for research,the research content and the innovation.The second part,policy.Describes the origin of the business tax and VAT,a brief relationship and differences between them,pointing to the importance of the tax reform.The third part,the tax analysis.According to the China Unicom's financial statements,introduces the quo of the telecommunication industry,and analysis the influence by the VAT mainly using the general VAT tax method: the income tax payable = Output tax-Input tax.The fourth part,the business analysis.Analysis the influence by the VAT mainly about the telecommunication company's business,such as production and management decision,financial change and Information system changes.The fifth part,the conclusion,the full text summary.