湖北函授大学学报
湖北函授大學學報
호북함수대학학보
JOURNAL OF HUBEI CORRESPONDENCE UNIVERSITY
2015年
2期
82-83
,共2页
营改增%电信业%SWOT分析%建议
營改增%電信業%SWOT分析%建議
영개증%전신업%SWOT분석%건의
replacing the business tax with a value-added tax%telecommunications indusry%SWOT analysis%proposal
随着财政部、国家税务总局4月30日发布《关于将电信业纳入营业税改征增值税试点的通知》，电信业营改增终于“落地”，从2014年6月1日起，将电信业纳入“营改增”试点。这意味着，营业税制中原有的9个税目届时减少到7个。税率也有相应调整，其中基础电信服务税率为11％，增值电信服务税率为6％。本文运用SWOT分析的方法对电信业“营改增”的优势、劣势、机会和威胁进行分析，并提出相应建议。
隨著財政部、國傢稅務總跼4月30日髮佈《關于將電信業納入營業稅改徵增值稅試點的通知》，電信業營改增終于“落地”，從2014年6月1日起，將電信業納入“營改增”試點。這意味著，營業稅製中原有的9箇稅目屆時減少到7箇。稅率也有相應調整，其中基礎電信服務稅率為11％，增值電信服務稅率為6％。本文運用SWOT分析的方法對電信業“營改增”的優勢、劣勢、機會和威脅進行分析，併提齣相應建議。
수착재정부、국가세무총국4월30일발포《관우장전신업납입영업세개정증치세시점적통지》，전신업영개증종우“락지”，종2014년6월1일기，장전신업납입“영개증”시점。저의미착，영업세제중원유적9개세목계시감소도7개。세솔야유상응조정，기중기출전신복무세솔위11％，증치전신복무세솔위6％。본문운용SWOT분석적방법대전신업“영개증”적우세、열세、궤회화위협진행분석，병제출상응건의。
With the announcement of the notice of pilot project of Replacing the Business Tax with A Value-Added Tax on the Telecommunications Industry by Ministry of Finance,State Administration of Taxation on April 30,this matter has been decid-ed.From June 1 ,201 4 the pilot project of Replacing the Business Tax with A Value-Added Tax on the Telecommunications Industry will come into effect,which means that the business tax system any original nine tariff lines will be reduced to seven, and rates will be adjusted accordingly,including basic telecommunications services tax rate is 1 1%,the rate of value-added telecommunications services is 6%.This paper takes the SWOT analysis method to analyzes strengths,weakness,opportunity and threat of Replacing the Business Tax with A Value-Added Tax on the Telecommunications Industry and make recommen-dations accordingly.
