摘要
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。
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 decided. From June 1,2014 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 11%,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 recommendations accordingly.
关键词
营改增
电信业
SWOT分析
建议
replacing the business tax with a value-added tax
telecommunications indusry
SWOT analysis
proposal
