The Effect Of Replacement Of Business Tax By Value-added Tax Of The NX Telecom And The Countermeasures And Suggestions

China's national economy in the reform and opening up more than 30 years has made rapid development,but with the slowdown in economic growth in recent years,economic development into the "new normal",which on the economic structure of the transformation of the proposed higher The request.China's service industry as an important part of China's national economic structure,highlights the increasingly important position.In order to improve the phenomenon of duplicated taxation,structural tax reductions,to achieve the purpose of structural tax cuts,the state vigorously promote to replace the business tax with a value-added tax.The telecommunications industry is the important industry of the service industry,is to help the national tax system reform,play an important part of the role of central enterprises national economy.I use the theoretical analysis and practical case analysis of the combination of research methods,from the operating characteristics of the telecommunications industry,the characteristics of business tax tax and corporate tax reform after the characteristics of the tax system,macro analysis "to replace the business tax with a value-added tax" to the telecommunications industry to bring short long-term impact.This paper first summarizes the domestic and foreign literature on the study of the "to replace the business tax with a value-added tax",summarizes the relevant policies and regulations issued by the State Ministry of Finance and the State Administration of Taxation,and establishes the understanding of VAT.Then,according to the main characteristics and development trend of the telecommunication industry,it is necessary to reduce the necessity of the enterprise to reduce the tax burden of the enterprise and make the enterprise take the road of transformation and development.And from the view of sales,cooperation and other aspects of analysis as a result of the "increase" to bring the accounting and tax aspects of the impact.Finally,combined with China Telecom NX company in the "battalion" by the problem,put forward four major aspects of the response.