CAJ | 학술논문

邮政业与电信业分别于2014年1月1日和6月1日纳入“营改增”试点，具有深刻的原因和理论依据。然而试点政策中仍有某些不足之处，影响了“营改增”效果的发挥和邮电通信业的发展。本文以上海自贸区为视角，借助其形成“可复制、可推广”经验的试验田地位，结合相关税法理论，分析了目前邮电通信业“营改增”税制中的不足，并提出了在上海自贸区对其完善的建议，以期形成“可复制、可推广”经验，推动全国邮电通信业“营改增”的发展。
유정업여전신업분별우2014년1월1일화6월1일납입“영개증”시점，구유심각적원인화이론의거。연이시점정책중잉유모사불족지처，영향료“영개증”효과적발휘화유전통신업적발전。본문이상해자무구위시각，차조기형성“가복제、가추엄”경험적시험전지위，결합상관세법이론，분석료목전유전통신업“영개증”세제중적불족，병제출료재상해자무구대기완선적건의，이기형성“가복제、가추엄”경험，추동전국유전통신업“영개증”적발전。
Postal services and telecommunication services joined the pilot units of “VAT instead of business tax” on January 1 ,2014 and June 1 ,2014 . This move is very reasonable and theoretically sound .However ,there have been policy shortcomings that impede reform and the development of the post and telecommunication services . In order to form an experience that can be “replicated and popularized” ,w hich is the goal of the Shanghai Free T rade Zone ,this paper analyzes the deficiencies of the VAT of the post and telecommunication services and proposes relative measures so as to make the pilot work a success that can be replicated and popularized .