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移动通信行业“营改增”自2014年6月起至今已满一周年,各运营商经过一系列的系统改造、业务流程梳理、合同条款增补、一般纳税人身份转变、税务及发票管理转换等工作,现已顺利完成了“营改增”的过渡。在全新的税务管理环境、全新的税务考核要求和全新的财务管理模式下,如何构建一个健康的增值税管理体系,在税务风险与效益方面取得平衡,成为电信运营商面临的新课题。
Mobile Communications Industry “Battalion Increase” Since the first anniversary of June 2014 up to now, all operators have undergone a series of system revamping, business process grooming, contract clauses supplementation, general taxpayer status change, taxation and invoice management Conversion and other work, has now successfully completed the “battalion change” transition. Under the new tax management environment, the new tax assessment requirements and the new financial management mode, how to build a healthy value-added tax management system and strike a balance between tax risk and benefits has become a new issue for telecom operators.