| Since the implementation of the reform of the tax system in 1994,after the reform of the tax system,the business tax and value-added tax,which plays an important role in the turnover tax.Based on the level of economic development at that time,such a tax system to fully adapt to China’s economic development and collection management,stable market economy.With the continuous improvement of the economic system,the gap between the various industries continue to narrow the distinction between the implementation of differentiated tax rates,highlighting the drawbacks.It can be said that the contradiction between two taxes existence tax has become a great obstacle to economic development.The twelve session of the National People’s Congress held in 2014,Premier Li Keqiang made it clear that the tax system reform,the telecommunications industry into the reform of the tax system pilot,the telecommunications industry business tax reform VAT policy began to implement.As one of the pillar industries in China,the telecommunication industry plays an important role in the development of national economy.The smooth implementation of tax reform in the telecommunications industry,the industry to comply with the requirements of the Internet era,and promote the continuous improvement of the information industry,and promote economic growth is of great significance.This paper aims to study the impact of tax reform on telecom enterprises,and make reasonable suggestions for the telecom enterprises to adapt to the tax reform and long-term development.On the basis of combing the relevant theories at home and abroad,this paper analyzes the current situation of telecom industry under the background of tax reform and the concrete influence of tax reform on the telecom industry.The paper analyzes the tax burden of China Unicom under different tax systems and the financial indicators before and after the reform on the basis of the financial statements of the target enterprises from June 2013 to June 2016,based on the theory and practice.This paper analyzes the comprehensive performance of China Unicom tax reform before and after the reform of China Unicom tax system,and then explores the impact of tax reform on telecom enterprises,and makes suggestions for the smooth reform and long-term development of telecom enterprises. |
