The Influence Of "Camp" On Telecom Enterprises And Its Countermeasures

According to the Ministry of finance, the State Administration of Taxation issued a formal "business tax levy VAT pilot scheme", January 1, 2011, Shanghai transportation industry and part of modern service industry officially launched pilot VAT reforms related policies. June 1,, the telecommunications industry formally incorporated into the business tax levy value-added tax pilot range, according to the Shanghai taxation department to preliminary statistics, the city about households new enterprises included in the scope of the pilot. According to the prior to the issuance of the Ministry of Finance and the State Administration of Taxation of the telecommunications industry "camp to add" to inform the pilot program to provide voice calls etc. basic telecommunications services tax rate is 11%, the rate of electronic data and information transmission, Internet access and other value-added telecommunications services is 6%. March 5, 2016, Premier Li Keqiang proposed in the government report, 2016 will be fully implemented camp changed to increase the pilot will expand the scope of the construction industry, real estate, financial services and life services. And all enterprises will be included in the new real estate value-added tax included in the scope of deduction, to ensure that all sectors of the tax burden is not increased.This paper chooses the telecommunications industry is because telecommunications industry involves a wide range, is closely related to the basic livelihood of the people and, because of the telecommunications industry and other industries have a strong correlation, so will be included in the telecommunications industry "camp to add" range can improve the VAT deduction chain. Secondly, telecommunications industry as an early implementation of a pilot of the "camp to add" the industry, with the industry’s own "camp changed to increase the feature at the same time, for the construction industry and financial industry implementation of the" camp to add "to do a demonstration, draw the telecommunications industry" camp to add "the experience and lessons, for the full implementation of the" camp to add "lay the foundation.This paper mainly adopts theoretical research combined with case analysis of research methods, have a positive impact. telecommunications industry as an early implementation of a pilot of the "camp to add" the industry, with the industry’s own "camp changed to increase the feature at the same time, for the construction industry and financial industry implementation of the" camp to add "to do a demonstration, draw the telecommunications industry" camp to add "the experience and lessons.