A Study Of The Impacts Of Replacing Business Tax By Value-added Tax (VAT) On Telecommunications Industry

With the rapid development of China's economy,the tax system is constantly being reformed and improved.The system of parallel taxation of VAT and business tax before 2012 has played a good role in boosting the economy during the rapid development of our country.However,along with the continuous social and economic development in our country and the continuous promotion of the market economy reform,the sub-industry tax system has revealed its irrationality and failed to promote the improvement of production efficiency and hindered the optimization of the economic structure.In response to this problem,our country has been gradually implementing the policy of increasing the number of battalion increases since 2012.The telecom industry was included in the scope of "Business Improvement" on June 1,2014.As a national pillar industry,its development and change will not only affect the internal development of the telecommunications industry,but will also affect various sectors of the national economy.So this change to the telecommunications industry tax is to meet the needs of economic development.Based on the background of the "camp change",combined with other "camp change" industry on the impact of the telecommunications industry,based on the unique characteristics of the telecommunications industry to analyze the changes in the telecommunications industry in the early and after the reform impact.In the part of theoretical analysis,through the establishment of a model,we analyze and analyze the factors that affect the implementation of the policy of "increasing taxes and increasing taxes" on various types of taxpayers.Subsequently,the paper analyzes the impact of the "VAT reform" on the tax burden changes in the telecommunications industry in the initial stage of implementation and the impact on the operating performance of the telecommunications industry in the years after the reform,combining with the cases and the financial data of the telecommunications industry.Some operators in the early reform tax burden will rise in the future annual tax burden gradually declined until the tax reform to enjoy the dividend.Subsequent to the telecommunications business "battalion change" after the response to the evaluation,and management models put forward perfect suggestions.Telecom enterprisesare more likely to rapidly get developed in the future.