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1、AbstractAbstractTheMinistryofFinanceandtheStateAdministrationofTaxationissuedataxationdocument[2014]No.43named[onthetelecommunicationsindustryintothebusinesstaxlevyVATpilot'snotice]inApril29,2014.ApprovedbytheStateCouncil,thetelecommunicationsindustryformallybecameapilotin
2、dustryfortheChangefromBusinessTaxtoValue-AddedTax(hereinafterreferredtoasTheCampChangedtoIncrease)inJune1,2014.BTtoVATwillhaveaprofoundimpactontelecomindustry,andtaxplanningforthedevelopmentoftoday'stelecommunicationsindustryplaysanimportantroleintaxplanninggoal,whichistom
3、akethetaxpayersuccessfullyminimizetax.BycombiningbusinesstaxreformVATpolicyreferenceTaxStatusandProblemsofthetelecommunicationsindustry,thethesiswillexplorethenecessityandimportanceofthetelecommunicationsindustrytoTheCampChangedtoIncreaseandanalyzethetaxburdenchangestotheV
4、ATreformbythewell-knowntelecomoperatorsaroundthebusiness.Weexpectthatwecaneffectivelyreducethetaxriskofthetelecommunicationsindustry,promotethehealthydevelopmentofthetelecommunicationsindustrysector,andthevigorousdevelopmentofChina'seconomy.Fromthecontextofnationalbusiness
5、taxlevyVATtaxreformtostart,throughthetelecommunicationsindustrycharacteristicsanalysis,combinedwiththeanalysisofspecificestimatesforthetelecommunicationsindustrybusinesstaxtovalueaddedtaxrestructuringandtax-relatedissuessynthesizesthestatusquo,fortelecommunicationsNecessit
6、ybybusinesssectorreformanddiscussedtheimportanceofwell-knowntelecomoperatorstoanalyzethebusinesstaxmeasurebeforeandaftertheVATreformtotaxchanges,andgivesconclusionsandoutlook.Thenborrowcomparativeanalysis,basedon2014dataanalysisofthreemajortelecomoperatorsincometaxchangesa
7、ndthreemajorcarriersaroundthecampchangedtoincrease,andsummedupthecampchangedtoincreaserevenuesfortheIIAbstractthreeoperatorsandTheeffectonprofit,affectoperatingcostscanbedeductedintheproject,theimpactofcorporatetaxaftertheendoflarge-scaleinvestment,thetaximpactoftheexistin
8、gsalesmodelandtheimpactontaxadministration.Andinnovativeresearchtothreeoperatorstorespond
