文献类型：期刊文献

中文题名：“营改增”对电信企业的影响及对策研究

英文题名：Rsearch on the Effects and Countermeasures of Replacing Business tax to VAT on Telecom Enterprises

作者：崔军[1]

第一作者：崔军

机构：[1]河南财经政法大学会计学院

第一机构：河南财经政法大学会计学院

年份：2014

期号：8

起止页码：94-98

中文期刊名：经济问题

外文期刊名：On Economic Problems

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2011】；CSSCI:【CSSCI2014_2016】；

语种：中文

中文关键词：“营改增”;电信企业;重复征税

外文关键词：replacing business tax to VAT; telecom enterprises;double taxation

摘要：自"营改增"问题提出以后,中国关于这方面的研究逐渐深入。在阐述这次重大税收改革的背景基础上,对"营改增"的试点及意义进行了必要的说明,并进一步论述了"营改增"对电信企业税负、成本、业务结构等方面产生的影响,最后提出了电信企业应对"营改增"的对策建议。
Since the topic of replacing business tax to VAT is raised, research in this area goes in depth gradually in China. Based on the description of the background of the vital tax reform, this paper firstly illustrates the pilot and significance of the replacing business tax to VAT. Then this paper further discusses the influence which replacing business tax to VAT will have on the tax burden , cost and business structure of telecom enterprises. Finally some countermeasures and suggestions are put forward against the replacing business tax to VAT on telecom enterprises.