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1、学校代码学号分类号密级本科毕业论文营改增对电信业税负的影响研究学院、系专业名称年级学生姓名指导教师201年月IV摘要当前,全面营改增进入最后的倒计时,这个自1994年分税制度改革以来最重要的税制改革即将全面落地。过去,增值税主要以第二产业为征收对象,营业税主要以第三产业为征收对象,税制的不统一,造成了税收的不公平,同时也加剧了产业发展的不平衡的问题。在电信业的高端服务方面,对于疏导资源合理配置,扩大第三产业规模,促进大众创新,形成了极大的制约,尽快实施以营改增为主的税制改革,是创造公平的竞争环境,推动经济结构优化转型,生成新的经济增长点的迫切要求。上世
2、纪中叶,很多国家通过引进增值税,推动了电信业的发展,同时带动了大量的就业,因为新经济、新业态中相当大一部分来自电信业,且这些企业和行业与民生紧密相连。电信业的快速发展,在为社会就业提供重要的支撑时,也为企业的升级创造了空间。本文首先从国内外对营改增政策的解读和实施入手,然后回顾了国内外学者在此方面已经得出的理论成果。再以我国试点地区为研究对象进行实证分析,再根据相关数据,对电信业在营改增中遇到的困难提出改革的建议及对策。关键词:营改增;电信业;对策建议IVABSTRACTBusinessCurrently,thecampchangedtoincreas
3、eoverallenteredthefinalcountdown,themostimportantsincethe1994taxreformofthetaxreformwillbefullyfall.PremierLiKeqiangin2016mentioned:fullyopencampchangedtoincrease,whichisanimportantmeasureofstructuralreforms,notonlyinfavorofaunifiedtaxsystem,eliminationofdoubletaxation,andmoreim
4、portantly,willeffectivelypromotetheservicesector,especiallyhigh-endresearchanddevelopmentdevelopmentofserviceindustry.Inthepast,mainlyinthevalue-addedtaxleviedonthesecondaryindustry,mainlyinthesalestaxleviedonthetertiaryindustry,thetaxsystemisnotuniform,resultinginataxunfair,but
5、alsoexacerbatedtheproblemofunbalancedindustrialdevelopment.Inthehigh-endservices,servicesforcounselingrationalallocationofresources,expandthescaleofthetertiaryindustry,promotinginnovationandpublicplacesahugeconstraint,assoonaspossibletothemaincampchangedtoincreasethetaxreformist
6、ocreateafaircompetitiveenvironment,promotethetransformationofeconomicstructureoptimization,generateurgentlyrequiresneweconomicgrowthpoints.Middleoflastcentury,manycountriesthroughtheintroductionofVAT,andpromotethedevelopmentoftheservicesector,whiledrivingalotofemployment,because
7、oftheneweconomy,anewformofasubstantialpartoftheservicessector,businessandindustryandthesearecloselylinkedtopeople'slivelihood.Therapiddevelopmentofserviceindustry,providinganimportantsupportforthesocialemploymentwhilealsocreatingaspacefortheupgradingofenterprises.Weneedtoknowthe
8、campchangedtoincreasenotonlywasthelet,butinfost