Font Size: a A A

The Impact Of "VAT Revolution" On Telecommunication Industry

Posted on:2019-06-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y Q LiuFull Text:PDF
GTID:2359330542498334Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Due to the different ways of circulation tax collection in different trade,The tax industry chain is disconnected and the industrial structure is detrimental to the professional development.In order to solve the problems that in the industrial chain,it is a step that must be taken to convert a relatively simple business tax into a more scientific VAT in a whole industry and a whole region.Therefore,starting from the pilot of some industries in Shanghai in 2012,our country formally embarked on the "camp to increase" the road.At the same time,the telecommunications industry,as an important industry in the third industry,has made great contributions to the development of our national economy.And because the services provided by the telecommunications industry cover all parts of the country and races,it is an important means for our people to carry out information communication and social communication,and is related to all industries.The change of "VAT revolution" in this industry will certainly lead to the development of the national economy and play an important role.Therefore,this article mainly focuses on the research and analysis of the "VAT revolution" in Telecommunication.In this paper,after carefully combing the current situation of business tax,VAT,development and reform of the telecommunications industry,I collect some information of the telecommunication industry,the annual report of the three major operators,and some internal data of the case company.And do some analysis from the short-term and long-term perspective,the impact of operating income,profit and tax burden on the whole telecommunications industry,the three major operators,and the case companies.Then found that:in the short term,"VAT revolution" has a relatively large impediment to the telecommunications industry in terms of business income and net profit,and at the same time increased the tax burden of telecom enterprises.Then after the cause analysis,and long term impact research,concluded that with the optimization of the income structure and the supplement of the value-added tax collection chain,these negative effects will gradually weaken.In addition,according to the actual situation of the case,I summarized the problems existing in the internal and external management of the company,and put forward some constructive suggestions.Through the analysis of the actual cases,we can accurately know the impact of "VAT revolution" on the telecommunications industry,and the reasons,and put forward some suggestions.It provides the reference value for the telecom enterprises to deal with the problems brought about by the "VAT revolution".
Keywords/Search Tags:VAT revolution, Telecommunications, China Telecom, Tax burden
PDF Full Text Request
Related items